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Varchar fields can be of any size up to a limit, which varies by databases: an Oracle 11g database has a limit of 4000 bytes, [1] a MySQL 5.7 database has a limit of 65,535 bytes (for the entire row) [2] and Microsoft SQL Server 2008 has a limit of 8000 bytes (unless varchar(max) is used, which has a maximum storage capacity of 2 gigabytes). [3]
SQL includes operators and functions for calculating values on stored values. SQL allows the use of expressions in the select list to project data, as in the following example, which returns a list of books that cost more than 100.00 with an additional sales_tax column containing a sales tax figure calculated at 6% of the price.
Oracle and IBM Db2 provide a construct explicitly named CLOB, [1] [2] and the majority of other database systems support some form of the concept, often labeled as text, memo or long character fields. CLOBs usually have very high size-limits, of the order of gigabytes. The tradeoff for the capacity is usually limited access methods.
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The classification of accounts into real, personal and nominal is based on their nature i.e. physical asset, liability, juristic entity or financial transaction. The further classification of accounts is based on the periodicity of their inflows or outflows in the context of the fiscal year: Income is a short term inflow during the fiscal year.
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