Examlex
__________________ is a substitution process that replaces references to fact and dimension tables with a materialized view.
Business Entity Assumption
A principle in accounting that treats a business as separate from its owners or other businesses, allowing for independent financial accounting and reporting.
Accounting Equation
The accounting equation, Assets = Liabilities + Equity, is the fundamental formula in accounting, ensuring that a company's balance sheet is balanced.
Stockholders' Equity
The residual interest in the assets of a corporation that remains after deducting its liabilities, representing the owners' share.
Assets
Resources owned or controlled by a business or an individual that are expected to produce positive economic value.
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