logging methods provide reconstructing the DB to reflect the result of committed transactions
locking (or validation) methods provide serializability of transactions
Problem yet uncovered: "dirty data"
data written by an uncommitted transaction (to buffers or to disk)
may lead to inconsistency, if read by others
After completing this chapter you should be able to: Explain the steps in processing transactions and the role of source documents, describe an account and its use in recording transactions, describe a ledger and a chart of accounts, define debits and credits and explain double-entry accounting.
After completing this chapter you should be able to: Identify examples of accounting source documents; explain the importance of source documents; explain what a compound journal entry is, describe the link between the income statement and the statement of owner’s equity,...
Memcachedb is a distributed key-value storage system designed for persistent. A complete memcached, but
*NOT* a cache solution:
Memcached is good enough for cache.
For memcache protocol compatible, still reserved, but we do nothing.
Totally for persistent:
Transaction, replication, we do our best to achieve persistent.
The systematic acquisition of real estate properties over time is unquestionably
one of the surest means of accumulating wealth. While building a
respectable real estate portfolio is a process that can take months, or even
years, the patient and diligent investor enjoys a high probability of earning
above-average returns for his or her efforts. Careful analysis, however, is
required for each and every property considered. Proper analysis is not limited
to a simple review of the property’s condition and location. To be successful
in this business requires a more exhaustive approach....
This module provides students with an understanding of how to insert XML
data into SQL Server tables by using the OPENXML statement.
After completing this module, students will be able to:
Use the OPENXML statement to create a rowset from a single-level
Extensible Markup Language (XML) document.
Use the OPENXML statement to process rowsets from complex XML
Retrieve attributes, elements, or both from an XML document by specifying
the appropriate flags parameter with the OPENXML statement.
The approach taken to maximize concurrency and im-
prove performance is to restrict the use of the PBFT pro-
tocol to only the operations that need to be totally or-
dered among each other. Other operations can execute
speculatively in a single replica (that may be faulty and
provide incorrect replies) and we delay validating these
replies until commit time.
The application program starts a transaction by exe-
cuting a BEGIN operation (function db begin, Figure 2,
A surge in expenditure after payday could also reflect stockpiling of durable
goods. Households might try to minimize transaction costs of shopping by buying all of
their durable goods in one large shopping trip. Given the presence of binding credit
constraints, and even a slight degree of impatience, households could choose to time this
large shopping trip at the beginning of each pay period.
Apple’s worker empowerment program reached a major milestone as the one-
millionth participant completed training this year. Through this program, workers
learn about our Code of Conduct, their rights as workers, occupational health and
safety standards, and more.
We expanded Apple’s Supplier Employee Education and Development (SEED)
program to all final assembly facilities. This program offers workers the opportu-
nity to take free classes on a range of subjects including finance, computer
skills, and English.
To discourage the tendency of splitting the procurement orders to remain within their
authorized limits the Transaction Authority will have to obtain the consent of the relevant
Approval Authority in case the order for the same goods and services are being placed
for the second time during the year.
For proper procurement planning and announcement the Transaction Authority should
begin procurement planning at least six month before the close of the year prior to the
budget, list the individual procurements and decide procurement methods for e.g.
Recently I called a store to find out if it had a specific item in
stock. “Oh yes,” the sales clerk replied, “We have it, but we
can’t quote the price over the phone — you’ll have to come into
the store to find out the price.”
So I went to the store. Not only didn’t the store have what I was
looking for, but the sales clerk tried to sell me a completely different
product than the one I came in for. There is nothing worse than
knowing that your time is being wasted.
When it is recollected how much has been written to describe the Settlement of New South Wales, it seems
necessary if not to offer an apology, yet to assign a reason, for an additional publication.
The Author embarked in the fleet which sailed to found the establishment at Botany Bay. He shortly after
published a Narrative of the Proceedings and State of the Colony, brought up to the beginning of July, 1788,
which was well received, and passed through three editions.
Chapter 5 - Adjustments and the worksheet. After reading this chapter, you should be able to: Complete a trial balance on a worksheet; prepare adjustments for unrecorded business transactions; complete the worksheet; prepare an income statement, statement of owner's equity, and balance sheet from the completed worksheet; journalize and post the adjusting entries; define the accounting terms new to this chapter.
Chapter 21 - Corporate earnings and capital transactions. After reading this chapter, you should be able to: Estimate the federal corporate income tax and prepare related journal entries, complete a worksheet for a corporation, record corporate adjusting and closing entries, prepare an income statement for a corporation, record the declaration and payment of cash dividends, record the declaration and issuance of stock dividends, record stock splits,...
Chapter 2 - Transaction processing in the AIS. After studying this chapter you will be able to: Differentiate accounting and bookkeeping; list, discuss and complete, in order, the steps in the accounting cycle; identify common internal controls associated with the accounting cycle; describe common coding systems and how they are used in the AIS; explain how human judgment and information technology affect the accounting cycle.
Chapter 2 - Transaction processing in the AIS. When you've finished studying this chapter, and completing the activities at its conclusion, you should be able to: Differentiate accounting and bookkeeping; list, discuss and complete, in order, the steps in the accounting cycle; identify common internal controls associated with the accounting cycle; describe common coding systems and how they are used in the AIS; explain how human judgment and information technology affect the accounting cycle.
Chapter 2 - Analyzing and recording transactions, after completing this chapter you should be able to: Explain the steps in processing transactions and the role of source documents, describe an account and its use in recording transactions, describe a ledger and a chart of accounts, define debits and credits and explain double-entry accounting.
(BQ) Part 1 book "Corporate financial accounting" has contents: Introduction to accounting and business, analyzing transactions, the adjusting process, completing the accounting cycle, accounting for merchandising businesses, fixed assets and intangible assets,...and other contents.
(BQ) Part 1 book "Principles of accounting" has contents: Uses of accounting information and the financial statements, analyzing business transactions, measuring business income, completing the accounting cycle, the operating cycle and merchandising operations, internal control, contributed capital,...and other contents.