Practice the following: Assume the entity is using U.S. GAAP, accrual-basis accounting. For each of the following independent situations, determine the effect of that transaction on: net income; cash; total assets; total liabilities. Complete the primer exercise by filling in the chart, showing in each area either I (increase), D (decrease), or NE (no effect). Do not leave any area blank!
surrogate variable. surrogate variable. A variable in a clinical trial that provides an indirect measure of efficacy in situations where direct measure of a clinical effect is not possible or practical.
Cursor variables (PL/SQL) A cursor variable is a cursor that contains a pointer to a query result set. The result set is determined by execution of the OPEN FOR statement using the cursor variable. A cursor variable, unlike a static cursor, is not associated with a particular query.