Examlex
The inability to delete a parent record if it has subordinate or "child records" in a relational database is enforced by using "Referential Integrity" in Microsoft Access.
Capital Account Increase
A rise in the value of an entity’s capital account, representing either an influx of capital or an increase in the overall value of the entity's assets.
Income and Losses
The financial results of a company's operations, with income indicating profit and losses reflecting expenses that exceed revenues.
Salaries
Payments made to employees for their services, typically expressed in terms of annual amounts but paid in installments like weekly or monthly.
Capital Balances
The amount of money invested in a business by its owners or shareholders, shown on a company's balance sheet.
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