USER EXPORTS TABLES THAT HE OWNS

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Chapter-10-File systems and devices

CHAPTER-10-FILE SYSTEMS AND DEVICES

We’v e already looked at file naming conventions on page 125. In the next section, we’lllook at the file system access, structure and hierarchy, and on page 195 we’ll look at howthe file system treats hardware devices as files.File permissionsAUNIX system may potentially be used by manypeople, so UNIX includes a method ofprotecting data from access by unauthorized persons. Every file has three items ofinformation associated with it that describe who can access it in what manner:• The file owner,the user ID of the person who owns the file.• The file group,the group ID of the group that ‘‘owns’’the file.• Alist of what the owner,the group and other people can do with the file. Thepossible actions are reading, writing or executing.filesys.mm,v v4.17 (2003/04/02 06:43:57) 181File permissions 1822April 2003, 17:00:47 The Complete FreeBSD (../tools/tmac.Mn), page 182Forexample, you might have a program that accesses private data, and you want to besure that only you can execute it. Youdothis by setting the permissions so that only theowner can execute it. Or you might have a textdocument in development, and you wantto be sure that you are the only person who can change it. On the other hand, the peoplewho work with you have a need to be able to refer to the document. Youset thepermissions so that only the owner can write it, that the owner and group can read it, and,because it’snot ready for publication yet, you don’tallowanybody else to access it.Traditionally,the permissions are represented by three groups of rwx: r stands for readpermission, w stands for write permission, and x stands for execute permission. The threegroups represent the permissions for the owner,the group and others respectively.Ifthepermission is not granted, it is represented by a hyphen (-). Thus, the permissions for theprogram I discussed above would be r-x------ (I can read and execute the program,and nobody else can do anything with it). The permissions for the draft document wouldbe rw-r----- (I can read and write, the group can read, and others can’taccess it).Typical FreeBSD file access permissions are rwxr-xr-x for programs and rw-r--r--for other system files. In some cases, however, you’ll find that other permissions are
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About Java and xBaseJ- P7

ABOUT JAVA AND XBASEJ- P7

148) Object tData [] [] = fetchTableData( );149) drawTable = new JTable( tData, columnNames);150) sp = new JScrollPane(drawTable);151) sp.setPreferredSize( new Dimension( 600, 300));152) mainPanel.add( sp);153) mainPanel.setVisible(true);154) } // end actionPerformed method155)156)157) public void updateText() {158) mainPanel.invalidate();159) mainPanel.validate();160) mainPanel.paintImmediately( mainPanel.getVisibleRect());161) mainPanel.repaint();162) }163) } // end MegaXbaseBrowsePanel class definitionOther than creating and manipulating a JTable object, the code for this panel  doesn't workmuch differently from the Due report panel.  I'm not fond of listing lines 50 through 55, but I hadto have them.   Remember my earlier rant about requiring values to instantiate?   This is a greatexample of how that gets you into trouble.  I had to create a useless table so the screen would besomewhat self­explanatory when a user first sees it.127Chapter 2 – Mega­Zillionaire ApplicationFigure 10 Empty Browse windowIf I didn't put an empty table on the screen a user's first thought would be “Refresh  what?”when they saw the screen.  This wouldn't be so bad if you could cleanly add data to it, but therewasn't a clean way to achieve that along with the refresh concept.Why do I need the refresh concept?  This panel attaches to the database, loads all of the rows,closes the database, then displays the spreadsheet.   It does all of that when the user clicks therefresh button.   It has to wait for the user to click that button because the very first time the
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falling down

FALLING DOWN

The film Falling Down is about a man named Bill that loses control of his anger and frustrationwhen confronted with typical everyday stress. He has reached his breaking point and loses his coolas well as his sense of self. The movie demonstrates examples of both cultural and social issues.Cultural issues explored by this movie are the existence of subcultures and countercultures in citylife. The movie takes place in Los Angeles, California that is largely populated by Mexicans andOriental migrants. The protagonist, played by Michael Douglas, encounters and oriental man thatowns a local mini mart and two Mexican gang members. The oriental man represents thesubculture and the gang members represent the counterculture. The social issues are reflectedthrough gender relations, racial relations, and anomie, as well as traffic and violence. This film hasgreat emphasis on the social aspect. The film places these factors in the context of a social settingwith cultural influences.Social stratification plays a minor role in this movie. The only valid example of it is in the scenesinvolving the police officers. There is a rank system within the field of police work and theparticular ranks are respected. Gender roles play a somewhat larger role within the context of themain character. There is a moderate amount of interaction between the protagonist and hisex-wife. However, the communications between them is brief and tense. The ex-wife fears himbecause of his uncontrollable temper. Bill, however, speaks to her under the disillusion that theyare still a family.Race and ethnicity are important facets of the story line. The first meeting is between theprotagonist and the oriental man that owns the local mini mart. After abandoning his car in atraffic jam. Bill goes to the payphone to call his wife. He realizes that he doesn't have enoughchange and goes to the mini mart to change a dollar bill. The oriental man tells him he must makea purchase in order to get change. He opts to buy a coca-cola. The oriental man tells him the cokewill cost him $0.85. Bill is very disturbed because this will not give him enough change to makethe phone call. He feels cheated because a foreigner is overcharging him to buy American goods.At the end of the scene, he has his first outburst and damages many of the goods and products andthen buys the soda at a reasonable price. This scene also illustrates the main characters currentsocial role as a consumer. The next meeting is with the Mexican gang members who threaten himin the name of territory. They look and communicate differently not only because they areHispanic, but because they have their own internal communication system within the gangmembers. He uses the wooden bat that he took from the mini mart to physically defend himself
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Tài liệu Fagor Automation doc

TÀI LIỆU FAGOR AUTOMATION DOC

Educational CNC3 Setting the CNC in mill modeUpdating the milling softwareTo change the software (from lathe to mill) at the CNC, proceed as follows:• Access the "Diagnosis" mode and select the option "Configuration / softwareconfiguration / load version".The version loading mode can also be accessed by holding the "S" key pressedfor 3 seconds.• Select the software version in the "SOFT M" folder of the hard disk (KeyCF).• Press the "Install" softkey.The CNC will show the software updating stages and their status.CNC setupOnce the software has been updated, follow these steps:1. Set the CNC properly. To set the CNC up, do a restore of the "BACKUP M" folderof the hard disk (KeyCF):• Access the "Status" mode and select the "CNC / Restore" option.The restore mode can also be accessed by holding the "R" key pressed for3 seconds.• Select all the options: OEM data: ProgramsParameters and tablesScreens (pages) and symbolsServo drive parameters User data: Programs• Press the "Begin Restore" softkey.2. Do a backup in the hard disk:• Access the "Status" mode and select the "CNC / Backup" option.The backup mode can also be accessed by holding the "B" key pressed for3 seconds.• Select "Hard disk".
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FIRST LOOK 2007 MICROSOFT OFFICE SYSTEM P1

FIRST LOOK 2007 MICROSOFT OFFICE SYSTEM P1

In Microsoft Office Access 2007, work with the dramatically improved user interface to switch among data views, and create tables, reports, lists, queries, macros, and forms easier than [r]

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ĐỀ ĐỀ NGHỊ THI HK 2-MỸ THO

ĐỀ ĐỀ NGHỊ THI HK 2-MỸ THO

information through telephone line. Besides, (6) ................................. now means students can get a (7) ............................ without being on (8) ............................... . It’s really comfortable.QUESTION 6: Write the correct tense of the verbs in brackets(1pt):1. The man (sit) ......................... next to me was very nervous.2. Would you mind if I (go) ........................... out with my friends, Mom?3. Rach Mieu Bridge (complete) ........................... in January 2009.4. The plumber said that he (can fix) ............................ the faucetsQUESTION 7: WRITINGA. Complete the second sentences, keeping the meaning unchanged to the first (1pt) 1. The leaders of the church said, “The Christmas songs are unsuitable.”  The leaders of the church said that ........................................................................................... 2. Viet Nam is a country which exports rice. Viet Nam ....................................................................................................................................B. Write the complete sentences by using the prompts below (1pt) 1. Angkor Wat / known / wonder / because / largest / world ....................................................................................................................................................... 2. Yesterday / while / Mr Thanh / visit / Statue of Liberty / , / Mrs Quyen / go shopping .  .....................................................................................................................................................----The end ----
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Tài liệu The DataSet Class pptx

TÀI LIỆU THE DATASET CLASS PPTX

of DataRelation objects. Table 10.4: DataSet PROPERTIES PROPERTY TYPE DESCRIPTION Tables DataTableCollection Gets the collection of tables (DataTableCollection) that contains the DataTable objects stored in the DataSet. Table 10.5 shows some of the DataSet methods. Table 10.5: DataSet METHODS METHOD RETURN TYPE DESCRIPTION AcceptChanges() void Commits all the changes made to the DataSet object since it was loaded or since the last time the AcceptChanges() method was called. BeginInit() void Used by the Visual Studio .NET designer to initialize a DataSet used in a form or component. Clear() void Removes all rows from all tables in the DataSet object. Clone() DataSet Clones the structure of the DataSet object and returns that clone. The clone contains all the schemas, relations, and constraints. Copy() DataSet Copies the structure and data of the DataSet object and returns that copy. The copy contains all the schemas, relations, constraints, and data. EndInit() void Used by the Visual Studio .NET designer to end initialization of a DataSet used in a form or component. GetChanges() DataSet Overloaded. Gets a copy of all the changes made to the DataSet object since it was last loaded or since the last time the AcceptChanges() method was
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bài giảng hệ quản trị cơ sở dữ liệu- chương 9: views và lập trình trong SQL - ths. nguyễn minh vi

BÀI GIẢNG HỆ QUẢN TRỊ CƠ SỞ DỮ LIỆU- CHƯƠNG 9: VIEWS VÀ LẬP TRÌNH TRONG SQL - THS. NGUYỄN MINH VI

Chương 9 Views & Lập trình trong SQL 1 Views (virtual tables) trong SQL • View: là một bảng đơn được tạo ra từ các bảng cơ sở hoặc từ các view được tạo trước – View không tồn tại vật lý vì vậy view còn gọi là bảng ảo. – Đơn giản hoá việc truy cập dữ liệu – Chọn dữ liệu cần thiết ứng với mổi user, đảm bảo an toàn dữ liệu – Dùng để Import và export – View là một đối tượng của CSDL Views (virtual tables) trong SQL • Cú pháp tạo view: Ví dụ: CREATE VIEW view_name [(column[ , n ])] AS select_statement [ WITH CHECK OPTION ] CREATE VIEW WORKS_ON1 AS SELECT FNAME, LNAME, PNAME, HOURS FROM EMPLOYEE, PROJECT, WORKS_ON WHERE SSN=ESSN AND PNO=PNUMBER; Views (virtual tables) trong SQL Ví dụ: CREATE VIEW DEPTJNFO
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Tài liệu Ten Principles of Economics - Part 67 ppt

TÀI LIỆU TEN PRINCIPLES OF ECONOMICS - PART 67 PPT

sponds quickly to international price differences. If goodswere cheaper in one country than in another, they would beexported from the first country and imported into the sec-ond until the price difference disappeared. In other words,the theory of purchasing-power parity assumes that net ex-ports are highly responsive to small changes in the real ex-change rate. If net exports were in fact so responsive, thedemand curve in Figure 30-2 would be horizontal.Thus, the theory of purchasing-power parity can beviewed as a special case of the model considered here. Inthat special case, the demand curve for foreign-currency ex-change, rather than being downward sloping, is horizontal atthe level of the real exchange rate that ensures parity ofpurchasing power at home and abroad. That special case isa good place to start when studying exchange rates, but it isfar from the end of the story.This chapter, therefore, concentrates on the more real-istic case in which the demand cur ve for foreign-currency ex-change is downward sloping. This allows for the possibilitythat the real exchange rate changes over time, as in fact itsometimes does in the real world.FYIPurchasing-Power Parity asa Special CaseCHAPTER 30 A MACROECONOMIC THEORY OF THE OPEN ECONOMY 685NET FOREIGN INVESTMENT:THE LINK BETWEEN THE TWO MARKETSWe begin by recapping what we’ve learned so far in this chapter. We have beendiscussing how the economy coordinates four important macroeconomic vari-
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Oracle Built−in Packages- P145 pot

ORACLE BUILT−IN PACKAGES P145 POT

sname Schema that owns table onameoname Name of the replicated tablegroup_name Name of the column groupgroup_comment Comment for the column groupTable 16.7: Columns in DBA_REPPARAMETER_COLUMN ViewColumn Name Descriptionsname Schema that owns table oname.oname Name of the replicated table.conflict_type Type of conflict the method resolves.reference_name For DELETE conflicts, the table name. For UNIQUENESS conflicts, the uniqueconstraint name. For UPDATE conflicts, the column group name.sequence_no Order in which the method is attempted. 1 is first.method_name Name of the built−in resolution method, or `USER FUNCTION' for user definedmethods.[Appendix A] What's on the Companion Disk?16.1.3 DBMS−REPCAT Nonprogram Elements 712function_name Name of the user defined function (if applicable).priority_group Name of the priority group (if applicable).parameter_table_name Name of the PL/SQL table containing columns that are passed to the resolutionmethod.parameter_column_name Name of the column passed to parameter_column_name inADD_<confllicttype>_RESOLUTION call.parameter_sequence_no Position of the column in the parameter_column_name parameter.Table 16.8: Columns in DBA_REPPRIORITY ViewColumn Name Descriptionsname Name of the replicated schema. Obsolete with Version 7.3 onwards; replaceby gname.priority_group Name of the priority group.priority Priority level (the higher the number, the higher the priority).data_type Datatype of the priority group.
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microsoft access tutorial

MICROSOFT ACCESS TUTORIAL

2 - Relational Database:Microsoft Access Tutorial - FunctionXhttp://www.functionx.com/access/print.htm (1 of 95) [2000/11/04 09:42:31 AM]An organized database is composed of inter-related parts. Since you define these parts, you alsoorganize them in a manner that helps some parts of your database to supply specific information toothers. In one part, you would cover one category of data, such as people's personal information(name, date of birth, salary, hobbies, etc), in another you would cover what they buy in a store. 3 - Microsoft Access:Microsoft Access is a relational database used on desktop computers to manage information ondifferent levels for different purposes.Microsoft Access can be used for personal information management, in a small business toorganize and manage all data, or in an enterprise to communicate with servers. 4 - Database Management System (DBMS): A database is an organized collection of data. Organization means method, it assumes discipline, italso anticipates efficient manner in using that information. Unless you are creating smallapplications for your personal use (and I don't think you are exclusively doing just that), you willusually need to share your data either with other people (users, DB developers, etc) or othermachines. To make your job easier, Microsoft Access provides in one package the databaseinformation and the tools you need to use your database. To be organized, you will divide yourdatabase in different related parts. The method of management you will use makes MicrosoftAccess a Database Management System. When you create a database in Microsoft Access, you create a database file that will includedifferent parts of your database. These are referred to as tables, queries, forms, reports, etc.5 - Components of a Microsoft Access database:When you open an instance of Microsoft Access, you encounter the database window, which is thecontrol point of the different parts of your application.
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SAS Data Integration Studio 3.3- P26 potx

SAS DATA INTEGRATION STUDIO 3.3- P26 POTX

The next task is to specify a Custom tree group for the table metadata that you arecreating.124 Specify a Custom Tree Group Chapter 8Specify a Custom Tree GroupUse the Select Group window to specify a Custom tree group for the table metadatathat you are creating. A Custom tree group is a folder that you can use to keep similarkinds of metadata together in the Custom tree on the SAS Data Integration Studiodesktop.Display 8.4 Select Group WindowFor this example, assume that you do not want to specify a user-defined group forthe table. SelectFoundation and click Next. The Wizard Finish window displays.
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Tài liệu Utilizing Properties for Tables and Columns doc

TÀI LIỆU UTILIZING PROPERTIES FOR TABLES AND COLUMNS DOC

modify your databases. The primary tool you will use is called the Server Explorer, as shown in Figure 2.1. Figure 2.1. From the Server Explorer within Visual Studio .NET, you can perform most of the tasks that are necessary to maintain a database.

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Hướng dẫn sử dụng MySQL part 7 pps

HƯỚNG DẪN SỬ DỤNG MYSQL PART 7 PPS

files. No other permissions should be allowed. The default MySQL installation uses these permissions. On a Windows system it is possible to perform this same type of security set up using user and groups. However, if the Windows is using any other filesystem except for NTFS (e.g. FAT or FAT32), any user will still be able to read the data files. In addition, MySQL on DRAFT, 9/10/01 Copyright  2001 O’Reilly & Associates, Inc. 19Windows currently does not create the users and groups automatically, as it does on Unix. If you are installing on Windows, you must manually set up this scheme yourself. Once a MySQL server has been secured using these steps, a local user on the same machine as the server will not be able to access the MySQL data files. Network Security If your MySQL server is intended only for use by local clients, network security is easy. However, most MySQL servers are used for applications that require network access. When this is the case it is important to take the proper steps to ensure network safety. There are three main dangers to a MySQL server that involve network security. The first is an attack that would directly compromise the MySQL server itself. The second is an attack that would allow an unauthorized user to access the MySQL server. The third is an attack that would prevent the MySQL server from performing its duties. Direct Compromise The first form of attack is the most dangerous, but the least likely. This type of attack would grant the intruder complete control over the MySQL server process itself. Most commonly in these type of attacks, the intruder uses the process to gain further entry into the server machine, ultimately leading to root access. For this type of attack to succeed there would have to be some sort of flaw with either the MySQL network protocol or the MySQL server code itself. The MySQL network protocol is an open protocol that can be examined by any interested party. Although the protocol currently has very little documentation, the source code is
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SAS Data Integration Studio 3.3- P59 potx

SAS DATA INTEGRATION STUDIO 3.3- P59 POTX

Studio enables you to associate a return code condition, such asSuccessful, with anaction, such asSend Email or Abort. In this way, users can specify how a return codeis handled for the job or transformation.For example, you could specify that a transformation in a process flow will abort,based on conditions that you define. This can reduce the log to just the transformationsleading up to the problem being investigated, making the log more manageable andeliminating inconsequential error messages. For more information about status codehandling, see “Monitoring the Status of Jobs” on page 103.Adding Debugging Code to a Process FlowIf you are analyzing a SAS Data Integration Studio job, and the information that isprovided by logging options and status codes is not enough, consider the followingmethods for adding debugging code to the process flow.192 Analyzing Transformation Output Tables Chapter 11Table 11.2 Methods for Adding Custom Debugging CodeMethod DocumentationReplace the generated code for atransformation with user-writtencode.“Replacing the Generated Code for a Transformation withUser-Written Code” on page 226.Add a User-Written Codetransformation to the processflow.“Adding a User-Written Code Transformation to the ProcessFlow for a Job” on page 227.Add a generated transformationto the process flow.“Adding a Generated Transformation to the Process Library” on
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Module 2 Creating Active Directory Domain Services User and Computer Objects pdf

MODULE 2 CREATING ACTIVE DIRECTORY DOMAIN SERVICES USER AND COMPUTER OBJECTS PDF

What Is a User Account?Creating a user account also creates a Security ID (SID)A user account is an object that enables authentication and access to local and network resourcesA user account is an object that enables authentication and access to local and network resourcesAD DS accounts enable log on to domains and provide access to shared network resourcesAD DS accounts enable log on to domains and provide access to shared network resourcesLocal accounts enable log on to a single computer and local resourcesLocal accounts enable log on to a single computer and local resourcesNaming options for domain user accounts:Names Associated with Domain User AccountsObject Names Example Uniqueness requirementUser logon name Gregory Must be unique within domain User logon name (pre-Microsoft® Windows® 2000)Woodgrove\GregoryMust be unique within domainUser principal name (UPN) Gregory@WoodgroveBank.com
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Tài liệu ASP.NET MVC Tutorial 10 CS docx

TÀI LIỆU ASP.NET MVC TUTORIAL 10 CS DOCX

MoviesDB.mdf file in the App_Data folder. Double-clicking the MoviesDB.mdf file opens the Server Explorer window (see Figure 2). The Server Explorer window is called the Database Explorer window when using Visual Web Developer. Figure 2 – Using the Server Explorer window We need to add one table to our database that represents our movies. Right-click the Tables folder and select the menu option Add New Table. Selecting this menu option opens the Table Designer (see Figure 3). Figure 3 – The Table Designer We need to add the following columns to our database table: Column Name Data Type Allow Nulls Id Int False Title NVarchar(200) False Director NVarchar(50) false You need to do two special things to the Id column. First, you need to mark the Id column as a primary key column by selecting the column in the Table Designer and clicking the icon of a key. LINQ to SQL requires you to specify your primary key columns when performing inserts or updates against the database. Next, you need to mark the Id column as an Identity column by assigning the value Yes to the Is Identity property (see Figure 3). An Identity column is a column that is assigned a new number automatically whenever you add a new row of data to a table. After you make these changes, save the table with the name tblMovie. You can save the table by clicking the Save button. Create LINQ to SQL Classes Our MVC model will contain LINQ to SQL classes that represent the tblMovie database table. The easiest way to create these LINQ to SQL classes is to right-click the Models folder,
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OCA /OCP Oracle Database 11g A ll-in-One Exam Guide- P79 pptx

OCA /OCP ORACLE DATABASE 11G A LL-IN-ONE EXAM GUIDE- P79 PPTX

Perform Flashback Query• Flashback Query relies on data in the undo segments.• The AS OF clause must be used to give access to the pseudocolumns that identify different versions of a row.• The point to which the flashback should go can be specified as a timestamp or an SCN.Use Flashback Transaction• The SELECT ANY TRANSACTION and FLASHBACK ANY TABLE privileges must be granted to users who will use the flashback transaction facility.• Transactions can be viewed in the FLASHBACK_TRANSACTION_QUERY view, the UNDO_SQL column being a construction of a statement to reverse the change.OCA/OCP Oracle Database 11g All-in-One Exam Guide740• A transaction flashback may not succeed, because of conflicts caused (typically) by constraint violations.Perform Flashback Table Operations• A table flashback attempts to reverse all changes applied to one or more tables.• The necessary changes, no matter over what time or how many tables, are applied as one transaction.• Row movement must be enabled on tables before attempting a table flashback.Configure and Monitor Flashback Database and Perform Flashback Database Operations• A database flashback is functionally equivalent to an incomplete recovery.• Flashback logs exist in the flash recovery area, and the flashback buffer exists in the shared pool; both are automatically managed.• A database flashback operation is accomplished in mount mode and terminated with a RESETLOGS.• Both flashback log files and redo log files are needed during a flashback. The database must be running in archivelog mode.
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Oracle Unleashed- P12

ORACLE UNLEASHED P12

Navigator. The MANAGER role has access to all Designer/2000 tools except for Repository Administration Utility. This is only accessible by the repository owner. A MANAGER is also the only user type that can be an application system owner. There are also two modes that can be assigned to users, READ and WRITE. The READ mode gives read-only access to the repository via the Designer/2000 tools. The WRITE mode gives full read and write access to the repository via the Designer/2000 tools. The READ and WRITE modes only affect the Designer/2000 tools internally and do not correspond to user database privileges! Scrolling the user spread table horizontally also shows an editable Description field. Here, the repository manager can put in some meaningful text to identify the repository user. The final item in this spread table is the repository user creation date. This is not directly editable. Privileges will still need to be granted for each application by the application owner. This can be done in the Repository Object Navigator under the Application | Grant Access menu option. Buttons The buttons for this tab screen provide the following actions: Insert: Inserts a new record into the spread table. Delete: Deletes a record from the spread table. Reconcile: Performs the additions, deletions and changes saved in the spread table. Reconciliation must be initiated for changes to take affect. Save: Saves the current spread table. Only available after an insert, delete or modification. Help: Brings up the online help. User Extensibility Tab User extensibility allows organizations to add Element, Association, and Text Types to the repository. These extensions allow organizations to add items that are not currently included. An example would be to add a text type that identifies a contractor or project number. This text type then could be added to the Application System element type. An example of the User Extensibility tab can be seen in Figure 24.6. Please purchase PDF Split-Merge on www.verypdf.com to remove this watermark.Figure 24.6. User Extensibility tab screen. Element Type An element type would be a top level object in an application system. User extensions for the element type can have a
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Bookkeeping For Dummies_2 docx

BOOKKEEPING FOR DUMMIES_2 DOCX

As a bookkeeper, you need a roadmap to help you determine where to recordall those transactions. This roadmap is called the Chart of Accounts. In thischapter, I tell you how to set up the Chart of Accounts, which includes manydifferent accounts. I also review the types of transactions you enter into eachtype of account in order to track the key parts of any business — assets, liabilities, equity, revenue, and expenses.Getting to Know the Chart of AccountsThe Chart of Accounts is the roadmap that a business creates to organize itsfinancial transactions. After all, you can’t record a transaction until you knowwhere to put it! Essentially, this chart is a list of all the accounts a business07_598481 ch03.qxd 10/24/05 7:59 PM Page 31More free books @ www.BingEbook.comhas, organized in a specific order; each account has a description that includesthe type of account and the types of transactions that should be entered intothat account. Every business creates its own Chart of Accounts based onhow the business is operated, so you’re unlikely to find two businesses withthe exact same Charts of Accounts.However, some basic organizational and structural characteristics are commonto all Charts of Accounts. The organization and structure are designed aroundtwo key financial reports: the balance sheet, which shows what your businessowns and what it owes, and the income statement, which shows how muchmoney your business took in from sales and how much money it spent to gen-erate those sales. (You can find out more about balance sheets in Chapter 18and income statements in Chapter 19.)The Chart of Accounts starts first with the balance sheet accounts, whichincludeߜ Current Assets: Includes all accounts that track things the companyowns and expects to use in the next 12 months, such as cash, accountsreceivable (money collected from customers), and inventoryߜ Long-term Assets: Includes all accounts that tracks things the company
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