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v. t. e. A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are ...
A database generally stores its schema in a data dictionary. Although a schema is defined in text database language, the term is often used to refer to a graphical depiction of the database structure. In other words, schema is the structure of the database that defines the objects in the database. In an Oracle Database system, the term "schema ...
Graph database. A graph database ( GDB) is a database that uses graph structures for semantic queries with nodes, edges, and properties to represent and store data. [1] A key concept of the system is the graph (or edge or relationship ). The graph relates the data items in the store to a collection of nodes and edges, the edges representing the ...
SAF-T (Standard Audit File for Tax) is an international standard for electronic exchange of reliable accounting data from organizations to a national tax authority or external auditors. The standard is defined by the Organisation for Economic Co-operation and Development (OECD). The file requirements are expressed using XML, but the OECD does ...
History. SQL was initially developed at IBM by Donald D. Chamberlin and Raymond F. Boyce after learning about the relational model from Edgar F. Codd in the early 1970s. This version, initially called SEQUEL (Structured English Query Language), was designed to manipulate and retrieve data stored in IBM's original quasirelational database management system, System R, which a group at IBM San ...
XBRL ( eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of semantics commonly required in business reporting. The standard was originally based on XML, but now additionally supports reports in JSON and CSV formats, as well as the original XML-based ...
A hierarchical database model is a data model in which the data are organized into a tree -like structure. The data are stored as records which are connected to one another through links. A record is a collection of fields, with each field containing only one value. The type of a record defines which fields the record contains.
Database design. Database design is the organization of data according to a database model. The designer determines what data must be stored and how the data elements interrelate. With this information, they can begin to fit the data to the database model. [1] A database management system manages the data accordingly.