enow.com Web Search

Search results

  1. Results from the WOW.Com Content Network
  2. Database - Wikipedia

    en.wikipedia.org/wiki/Database

    An SQL select statement and its result. In computing, a database is an organized collection of data or a type of data store based on the use of a database management system (DBMS), the software that interacts with end users, applications, and the database itself to capture and analyze the data.

  3. Data integrity - Wikipedia

    en.wikipedia.org/wiki/Data_integrity

    An example of a data-integrity mechanism is the parent-and-child relationship of related records. If a parent record owns one or more related child records all of the referential integrity processes are handled by the database itself, which automatically ensures the accuracy and integrity of the data so that no child record can exist without a parent (also called being orphaned) and that no ...

  4. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management ...

  5. Database schema - Wikipedia

    en.wikipedia.org/wiki/Database_schema

    The database schema is the structure of a database described in a formal language supported typically by a relational database management system (RDBMS). The term " schema " refers to the organization of data as a blueprint of how the database is constructed (divided into database tables in the case of relational databases ).

  6. Relational model - Wikipedia

    en.wikipedia.org/wiki/Relational_model

    Most relational databases use the SQL data definition and query language; these systems implement what can be regarded as an engineering approximation to the relational model. A table in a SQL database schema corresponds to a predicate variable; the contents of a table to a relation; key constraints, other constraints, and SQL queries ...

  7. Financial Accounting Standards Board - Wikipedia

    en.wikipedia.org/wiki/Financial_Accounting...

    The conceptual framework provides two functions: to state the objectives of financial reporting and provide definitions of financial statement elements. The conceptual framework creates a foundation for financial accounting and establishes consistent standards that highlight the nature, function, and limitations of financial reporting. [18] [19]

  8. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    A duty or responsibility that obligates the entity to another, leaving it little or no discretion to avoid settlement; and, A transaction or event obligating the entity that has already occurred; Liabilities in financial accounting need not be legally enforceable; but can be based on equitable obligations or constructive obligations.

  9. Substance over form - Wikipedia

    en.wikipedia.org/wiki/Substance_over_form

    Substance over form is an accounting principle used "to ensure that financial statements give a complete, relevant, and accurate picture of transactions and events". If an entity practices the 'substance over form' concept, then the financial statements will convey the overall financial reality of the entity (economic substance), rather than simply reporting the legal record of transactions ...