Examlex
The data definition DBMS component uses the SQL commands from the DDL category.
Adjusting Entries
Journal entries made in accounting to update the records for expenses and revenues that have accrued but not yet been recorded.
Unadjusted Trial Balance
A listing of all the accounts and their balances from the ledger, before any adjusting entries are made for preparing financial statements.
End-of-period Spreadsheets
Summarizing documents prepared at the end of an accounting period that compile balances from ledgers for financial reporting.
Accounting Records
Documents that track and record the financial transactions and activities of an entity, used for auditing and financial analysis.
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