Interview Questions

EIBRCODE

A package is a collection of related PL/SQL objects. The package contains a body and a specification. The package specification has the declaration which is public and can be used in the PL/SQL sub programs inside the package.

The package body holds the implementation of all the PL/SQL objects declared in the specification.

Example of a PL/SQL Package.

CREATE OR REPLACE PACKAGE emp_data AS 

PROCEDURE add_employee (

      ename VARCHAR2,

      job VARCHAR2,

      mgr NUMBER,

      sal NUMBER,

      deptno NUMBER);

END emp_actions;

CREATE OR REPLACE PACKAGE BODY emp_data AS 

PROCEDURE add_employee (

       ename VARCHAR2,

       job VARCHAR2,

       mgr NUMBER,

       sal NUMBER,

       deptno NUMBER) IS

BEGIN

         INSERT INTO emp VALUES (empno_seq.NEXTVAL, ename, job, mgr, SYSDATE, comm, deptno);

END add_employee;

END emp_data;

Advantages of  PL/SQL packages :

Packages are easier for application designing, encapsulating data, additional functionality and better performance. An application has various modules which can be placed in packages and handled easier.

An accounts receivable aging is a report that lists unpaid customer invoices and unused credit memos by date ranges. A typical aging report lists invoices in 30-day "buckets," where the left-most column contains all invoices that are 30 days old or less, the next column contains invoices that are 31-60 days old, the next column contains invoices that are 61-90 days old, and the final column contains all older invoices. The report is sorted by customer name, with all invoices for each customer itemized directly below the customer name, usually sorted by either invoice number or invoice date. A sample report follows, though without the individual invoice detail that is usually found in such a report:

Customer Name 

Total A/R 0-30

Days 31-60

Days 61-90

Days 90+

Days

Abercrombie $15,000 $10,000 $5,000 

Bufford Inc. 29,000 20,000 9,000 

Chesterton Co. 83,000 47,000 21,000 12,000 3,000

Denver Brothers 8,000 8,000

Totals $135,000 $57,000 $46,000 $21,000 $11,000

If the report is generated by an accounting software system (which is usually the case), then you can usually reconfigure the report for different date ranges. For example, if your payment terms are net 15 days, then the date range in the left-most column should only be for the first 15 days. This drops 16-day old invoices into the second column, which highlights that they are now overdue for payment.

The report primarily contains invoices, but it may also contain credit memos that have not been used by customers, or which have not yet been matched against an unpaid invoice.

The aging report is the primary tool used by collections personnel to determine which invoices are overdue for payment, and which therefore require them to contact customers. Given its use as a collection tool, the report may be configured to also contain contact information for each customer.

The aging report is also used as a tool for estimating potential bad debts, which are then used to revise the allowance for doubtful accounts. The usual method for doing so is to derive the historical percentage of invoice dollar amounts in each date range that usually become a bad debt, and apply these percentages to the column totals in the most recent aging report.

An additional use of the aging report is by the credit department, which can view the current payment status of any outstanding invoices to see if customer credit limits should be changed. This is not an ideal use of the report, since the credit department should also review invoices that have already been paid in the recent past. Nonetheless, the report does give a good indication of the near-term financial situation of customers.

Competition  occurs when two or more organisations act independently to supply their products to the same group of consumers.

There are mainly two cases when firms can compete. One is price where firms are selling identical or very similar products, they must compete on price with each firm trying to undercut the others. The other is differentiation. A non-price competition depends on making a product different from those of competitors and by giving it distinctive qualities that are valued by the target market. This might include branding, styling, special features or higher levels of customer service. Good competition provides more options to customers and also brings with it improved  customer services.

According to the classification, the claim of bond holder should be accounted first. After fulfilling all the claims of bond holder company should look after the stock holder.

 From the customer point of view, credit is the amount which is deposited into her or his account. And debit refers to that amount which is taken from the account of the customer.

By using
$_SERVER['HTTP_USER_AGENT']
variable.

It enables SQL server to address diverse data sources like OLE DB similarly. It allows Remote server access and has the ability to issue distributed queries, updates, commands and transactions.