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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 - ...
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Capital Or Revenue Expenditure and Debit and Credit

Capital Expenditure - New assets acquire  or increasing the capacity of existing . It is not regular in nature . It is done on land , building etc 

Revenue Expenditure -  used in day to day operations , employee wages , repair of asset etc.

Debit - is always left 

Credit - is always right 

In cash account increased amount is always on left and decreased amount is always on right .

Assets and Expenses will always debit - Debit increases , credit decreases . 

Liability , revenue and equity will always credit - Debit decreases , credit increases .

Therefore in building account any increase in asset will debit and decrease will credit . 

Salary Account increase in expenses will debited and decrease in expenses will credited . 

Loan account - if liability increase in credit side , if liability decrease in credit account 

Capital account - Decrease in equity debit , increase in equity credit . 

Revenue - If revenue increases credit , when amount refund or adjusted then only debit .

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