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Constraints

NOT NULL CONSTRAINT -    Ensures that a column cannot have a null value. DEFAULT CONSTRAINT -    Provides a default value for a column when none is specified  UNIQUE CONSTRAINT -   Ensures that all values in columns are different  CHECK CONSTRAINT -   Makes sure that all values in a column satisfy certain criteria  PRIMARY KEY CONSTRAINT -   Used to uniquely identify a row in the table  FOREIGN KEY CONSTRAINT -   Used to ensure referential integrity of the data  Primary Key - is used uniquely to identify each row in a table . It can consist of one or more columns on a table . When Multiple columns are used on a table it is called composite key.  Foreign Key - Foreign key is a column or columns that references a column most often primary key of another table . The purpose of foreign key is to maintain referential integrity of the data. Pg admin  Data base - training - right click on training - query click  Always add semi colen to run the query  Int - integer  varchar - variable charact

Basics of Accounting

Accounting - In , business traditionally accounting used to be done manually , but in modern day they have set up proper technological system called tally to do work efficiently and in a better way . 

Accounting is the art of recording , classifying , summarising in a significant manner in terms of money and transaction to sort and summarise . 

In business , buying all office stationary can be categorised on the basis of cash or banking related payments . 

STEP 1 - Record all transactions in Journal 

STEP 2 - Putting it in ledger - bank or cash transactions 

STEP 3 - Trial balance - All accounts visible 

STEP 4 - Financial Statement 

What kind of Entries we do in Accounting ?

Any monetary Account is recorded in accounting 

example - Company will record transaction for sweet distribution in office .

An order received will not be recorded in books of account . 

50000 Rs paid as advance to supplier is a transaction therefore recorded 

Update received from bank about interest credited in account therefore should be recorded.

A business men purchase pen of 50 but now if its gold plated pen then it can be expense if gifted or can be valuable if sold . 



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