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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
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Double Entry Accounting

Every transaction will have 2 effects called Double entry .  

1. Personal Account - Name of account . Person or artificial person . Example - Shruti 's account , charitable trust , XYZ Bank , Suresh trading company . Debit the receiver , credit the giver .

2. Real Account - Accounts related to asset . Fixed asset and current assets . Example - goodwill , patent ,cash  trademark . Debit what comes in , credit what goes out .

Purchased furniture in cash 

Furniture AC DEBIT 

Cash AC CREDIT 

Purchased furniture on accounts of suresh 

Furniture AC DEBIT 

Suresh AC CREDIT (GIVER)

3. Nominal Account - These accounts related to income or gains and expense or losses . For exmaple - rent account , salary received , commission account , wages account , convenience account etc. 
Debit all expenses or losses , Credit all incomes or gains of the business .

For Example - Salary paid in cash 
Salary ac debit 
cash ac debit 

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