Lad Sheet

In: Miscellaneous

Submitted By Giovanni1403
Words 2268
Pages 10
Labsheet02

PostgreSQL7.4

Use of SQL language in PostgreSQL (continued)
Most of the contents of this Labsheet is taken from the PostgreSQL 7.4.17 Documentation. It is available at the following link: http://www.postgresql.org/docs/7.4/interactive/index.html

Aggregate Functions
Common aggregate functions are: count sum avg (average) max (maximum) min (minimum)

Note: avg, min and max ignore tuples that have a null value for the specified attribute, but count considers null values. As an example, we can find the highest low-temperature reading anywhere with Execute the following query using postgreSQL and see the results:
SELECT max(temp_lo) FROM weather;

Note: The aggregate max cannot be used in the WHERE clause
(This restriction exists because the WHERE clause determines the rows that will go into the aggregation stage; so it has to be evaluated before aggregate functions are computed.) Aggregates are also very useful in combination with GROUP BY clauses. For example, we can get the maximum low temperature observed in each city with Execute the following query using postgreSQL and see the results:
SELECT city, max(temp_lo) FROM weather GROUP BY city;

which gives us one output row per city. Each aggregate result is computed over the table rows matching that city. We can filter these grouped rows using HAVING: Execute the following query using postgreSQL and see the results:
SELECT city, max(temp_lo) FROM weather GROUP BY city HAVING max(temp_lo) < 40;

which gives us the same results for only the cities that have all temp_lo values below 40. Finally, if we only care about cities whose names begin with “S”, we might do Execute the following query using postgreSQL and see the results:
SELECT city, max(temp_lo) FROM weather WHERE city LIKE ’S%’ GROUP BY city Begum Durgahee HAVING max(temp_lo) < 40;

1

Labsheet02

PostgreSQL7.4

The…...

Similar Documents

Sheets

...Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets. Sheets.......

Words: 513 - Pages: 3

Lads & Lassies

...interoffice memorandum to: from: subject: change in income statement presentation date: cc: Classification changes in the 2006 income statement of our client Lads and Lassies, Inc. I have researched the  FASB Accounting Standards Codification for clarification for the reporting and presentation of the various income statement items you requested. There will need to be some changes to the income statement format. I will address each of the items separately. Net sales When Lads and lassies introduced Sassy Spa last year in 2005, they were able to consolidate the net sales in with Lads and Lassies clothing line for reporting purposes due to their percentage of sales being less than 10% of the total net sales. However do to the success of Sassy Spa in 2006 their sales, are now in excess of 10% of net sales and will need to be reported as a separate line item from Lads and Lassies clothing line net revenue per regulation S-X rule 5-03, §225-10-S99-2(a)(b) and §§1(a)(d). gross Profit Included in the regulation S-X Rule 5-03, §225-10-S99-2 and §§2(a) (d), are requirements the costs and expenses associated with the applicable sales be reported separately on the income statement. The direct expense items for Lads and Lassies and Sassy Spay will need to be broken out separately in the cost of goods sold section. If the depreciation expense is not included in Cost of Goods Sold, §ASC 225-10-299-8 requires the description line item to indicate exclusive of any depreciation...

Words: 450 - Pages: 2

Balance Sheet

...The Balance Sheet and Notes To The Financial Statements The Balance Sheet and Notes To The Financial Statements Kegunaan Neraca (Usefulness of the Balance Sheet) Balance Sheet yang dikenal sebagai statement of financial position, merupakan laporan pada saat tertentu mengenai sumber daya perusahaan (asset), hutang-hutangnya (liabilities), dan klaim pemilikan residual terhadap sumber daya (owner’s equity). Dengan menganalisis hubungan di antara pos-pos ini, maka investor atau creditor dapat mengetahui: 1. Liquidity, yaitu kemampuannya untuk memenuhi short-term obligations 2. Solvency, yaitu kemampuan untuk membayar semua current and long-term debt pada saat jatuh tempo. Comparative Balance Sheet dapat memberikan banyak informasi yang berguna bagi pihak yang berkepentingan dalam menganalisis kekuatan suatu perusahaan. UNSUR-UNSUR NERACA (Elements of The Balance Sheet) 1. Assets mencakup costs yang belum ditandingkan dengan revenue di masa lalu dan diharapkan memberi manfaat ekonomi dalam menghasilkan revenue di masa depan. Assets meliputi aktiva moneter (monetary assets), seperti cash, certain marketable securities, receivables, dan nonmonetary assets yang mencakup costs seperti inventory, prepaid insurance, equipment, patents dll 2. Liabilities, mengukur klaim para creditor terhadap sumber daya entitas. 3. Owner Equity, mengukur hak pemilik dalam total sumber daya perusahaan bersangkutan. Classified Balance Sheets Assets Current Assets Cash Investment Securities Account......

Words: 2560 - Pages: 11

Cost Sheet

...lesson you will learn about cost sheet and its various components. OBJECTIVES After studying this lesson, you will be able to: state the meaning and type of Cost Sheet; state the importance of Cost Sheet; explain the components of total cost; prepare the cost sheet as per format. COST SHEET : MEANING AND ITS IMPORTANCE Cost sheet is a statement, which shows various components of total cost of a product. It classifies and analyses the components of cost of a product. Previous periods data is given in the cost sheet for comparative study. It is a statement which shows per unit cost in addition to Total Cost. Selling price is ascertained with the help of cost sheet. The details of total cost presented in the form of a statement is termed as Cost sheet. Cost sheet is prepared on the basis of : 1. Historical Cost 2. Estimated Cost Historical Cost Historical Cost sheet is prepared on the basis of actual cost incurred. A statement of cost prepared after incurring the actual cost is called Historical Cost Sheet. Estimated Cost Estimated cost sheet is prepared on the basis of estimated cost. The statement prepared before the commencement of production is called estimated cost sheet. Such cost sheet is useful in quoting the tender price of a job or a contract. Importance of Cost Sheet The importance of cost sheet is as follows: Cost ascertainment The main objective of the cost sheet is to ascertain the cost of a product. Cost sheet helps in ascertainment of......

Words: 666 - Pages: 3

Balance Sheet

...Schedule VI Page 2 INTRODUCTION TO REVISED SCHEDULE VI Every company registered under the Act shall prepare its Balance Sheet, Statement of Profit and Loss and notes thereto in accordance with the manner prescribed in Schedule VI to the Companies Act, 1956. To harmonise the disclosure requirements with the Accounting Standards and to converge with the new reforms, the Ministry of Corporate Affairs vide Notification No. S.O. 447(E), dated 28th February 2011 replaced the existing Schedule VI of the Companies Act, 1956 with the revised one. Government vide Notification No. F.N. 2/6/2008 – C.L-V dated 30th March 2011 made the revised Schedule VI applicable to all companies for the financial year commencing from 01st April 2011. The requirements of the Revised Schedule VI however, do not apply to companies as referred to in the proviso to Section 211 (1) and Section 211 (2) of the Act, i.e., any insurance or banking company, or any company engaged in the generation or supply of electricity or to any other class of company for which a form of Balance Sheet and Profit and Loss account has been specified in or under any other Act governing such class of company. Key Features of Revised Schedule VI –Balance Sheet • The revised schedule contains General Instructions, Part I – Form of Balance Sheet; General Instructions for Preparation of Balance Sheet, Part II – Form of Statement of Profit and Loss; General Instructions for Preparation of Statement of Profit and Loss. • The......

Words: 6818 - Pages: 28

Sheet

...GROUP PROJECT GROUP MEMBERS – 4 People per group. Answer ALL QUESTION 1 to 4. Submission Week – In 2 weeks time. Q1 – Q3 (About one quarter page to one full page each) Q4 (Answer what is being asked) If the answer is obtained from any sources, cite the reference properly. Q1. An accountant prepared a balance sheet for a business. In the balance sheet, the equity of the owner was shown next to the liabilities. This confused the owner, who argued: My equity is my major asset and so should be shown as an asset on the balance sheet. ‘ How would you explain this misunderstanding to the owner? Q2. The balance sheet shows how much a business is worth . Do you agree with this statement? Discuss. Solution to Q2. Q3. What problems arise if an excessively prudent view is taken of the financial position and performance of a business? Q4. The Balance sheet of a business at the start of the week is as follows: ASSETS RM Property 145,000 Furniture and Fittings 63,000 Inventories 28,000 Trade Receivables 33,000 269,000 ====== FINANCED BY: Equity 203,000 Short-term borrowing (bank overdraft) 43,000 Trade Payables 23,000 Total Equities and Liabilities 269,000 ====== During The week, the following transactions take place: a) Inventories sold for RM11,000 cash; These inventories had cost RM8,000 b) Sold inventories for......

Words: 323 - Pages: 2

Pmp Exam Sheet Sheet

...CHEAT SHEET PMP Exam Cheat Sheet The purpose of this is to help you memorize information to dump onto scrap paper prior to starting exam. It is important that information used on this sheet is information that will be helpful to you on the exam. Every time you sit down to study, start by writing out your “cheat sheet” to see how much you remember. You will remember more each time. This document is an example of what I used for the test and includes step by step instructions to create each piece. You should come up with whatever tricks work for you. I make no guarantees that this will work for you or that there are no errors in here. All I can say is that it worked for me and I hope this helps you find something to work for you. Most of the benefit is in learning to create the spreadsheet not in actually using it. However, it’s a nice feeling to start the test by documenting things you know instead of starting by answering a question you don’t! Good luck and happy studying. By PMPExamPrep 1 CHEAT SHEET Part A: Process group and Knowledge Area Matrix from P 38 PMBOK 2000 Edition Process Groups Step 1: Fill in negative C0 Knowledge space with X (cells with I P E C^ Areas no processes). • Starting at the top X PIM X of Closing – go down 6 and over 1 S X X • Skip space in X T X X Closing and do “Down and up” C X X X • From top of Q X X Executing drop one and do 3 in a HR X X X row. • In inititating, block Comm X out all except Risk X X X Scope Proc X X Step 2: You need......

Words: 1760 - Pages: 8

Balance Sheets

...Luke Cresswell Balance sheets A document describing the financial position of a company at a particular point in time, by comparing items owned by the organisation with the amounts that it owes. An account showing the income and expenditure of a firm over a period of time. These documents are required by law in order to show people the financial strengths and weaknesses of an organisation's recent performance and current situation. They can also be used to assess the potential of a business, particularly when trend analysis is used to estimate future performances based on recent history. Both documents are based on historical data and show what has happened in the recent past. Analysing balance sheets: A balance sheet looks at the accumulated wealth of a business and an be used to assess its overall worth. It lists the resources that a business owns and the amounts it owes to others. In addition, it shows the equity provided by the owners. Equity is provided through either the purchase of shares or the agreement to allow the company to retain or plough back profit into the business, Known as reserves , rather than using it to pay further dividends to the shareholders. Elements of the balance sheet: In order to understand the layout of the balance sheet, it is important to understand the different elements listed in it. Assets: Assets can be divided into two main categories according to time: Non current assets tend to be owned by an......

Words: 657 - Pages: 3

Cost Sheet

...In the books of a Company Cost Sheet for the period ended…….. Units Produced….. Name of the product unit sold…. | |Particulars |Total cost Rs. |Unit Cost Rs.| | |Opening stock raw materials | | | |Add |Purchases of Raw Materials | | | |Add: |Expenses on Purchases of Raw Materials (octroi & duty) | | | |Less: |Closing stock of raw materials | | | |Less: |Sale of scrap or defectives of raw materials | | | |= |Cost of materials consumed | | | |Add: |Productive Labour | | | |Add: |Outstanding wages | | | |Add: |Direct Expenses( architect’s fees) | | | |= ......

Words: 1879 - Pages: 8

Balance Sheet

...BALANCE SHEET FORMULAS The balance sheet shows the assets, liabilities and equity of a business at a point in time. You can connect an ending balance sheet (e.g., end of year) to a beginning balance sheet (e.g., start of year) through the simple idea that: what you start with, plus what you add to it, minus what you take away from it, is what you end with. Cash = (BS) Previous Cash + (CF) Total Cash In – (CF) Total Cash Out Accounts Receivable = (BS) Previous A/R + (IS) Sales – (CF) Cash Sales – (CF) A/R Receipts Inventory = (BS) Previous Inventory + (Inv) Purchases – (IS) COGS Capital Assets (current value) = (BS) Previous Value – (IS) Depreciation Accts Payable = (BS) Previous A/P + (Inv) Purchases – (CF) Cash Purch – (CF) A/P Payments Accrued Expenses = (BS) Previous A/E + (IS) Total Operating Exp – (CF) Total Operating Exp Accrued Interest = (BS) Previous A/I + (IS) Interest – (CF) Interest Payment Accrued Income Tax = (BS) Previous A/T + (IS) Income Tax – (CF) Income Tax Payment Short-Term Debt = (BS) Previous STD + (CF) ST Loan Receipts – (CF) Repayment of Principal on STD Current Portion of Long-Term Debt = (BS) Previous CP/LTD + (Loan) Portion of LTD Becoming Current this Period – (CF) Repayment of Principal on LTD Long-Term Debt = (BS) Previous LTD + (CF) LT Loan Receipts – (CF) Repayment of Principal on LTD Owners Investment = (BS) Previous Owners Investment + (CF) Owners Investment Retained......

Words: 289 - Pages: 2

Balance Sheet

...1) Balance sheet is a statement of Assets & Liabilities at a point of time. 2) Assets means sources of Fund and Liabilities means Application of Fund. Assets & Liabilities must be equal as on any date. 3) Kono co chalate gele fund lage.jadi co partnership/proprietorship hae tahale fund ase “oun capital”theke.achara fund ase “loan from relatives/friends/long term loan(mane jekhane repayment habe 12 maser besi),eguloke bale long term souces of Fund. 4) Echara ache short term sources of fund.e.g. a) credit from market(dokane jesab maal er stock thake segulor payment distributorer kache sabsamay kichu baki thake) b)short term borrowing from Bank/any financial institution.(mane je loan gulo 12 maser bhitore sodh diye dite hai ba loantake abar 12 maser janye renew karte hai. 5) Abar application of fund mane co taka hate pabar par kothe kharach karbe? Co establish kara par akta office karte hai/ba sei office furniture banate hai ba office bananor janya land kinte hai. Eguloke bale” long term uses of fund.” 6) Erpar short term uses of fund ,mane co production ba trading business hale sabsamay tar a)stock- thakbe b) debtors mane dharete jader maal sale kara haeche. C)Bank a/c e je fund jama thake. Ba d) tar pockete mane co cash box e je taka jama thake ----- generally aisab heade jesab fund atke thake take bale shot term uses of fund. Balance sheet of ABC CO. AS ON 31.03.2015 ASSETS ...

Words: 357 - Pages: 2

Lads & Lassies

...Company Info Lads and Lassies (L&L), an Security Exchange Commission (SEC) registrant, manufactures and sells exclusive children’s clothing to the most discerning clientele. Its products offer high quality and modern style, including everything from a colorful collection of cashmere sweaters to perfect vintage washed tees. The products are sold through its boutiques, each of which resembles a New England seaside cottage. The boutiques also include Sassy Spa, which was introduced in the third quarter of fiscal year 2011. These spas for children offer hair and nail care, make-up application, massage services, and even etiquette classes. Topic The issue we are to present on this case is how to format the income statement for L&L, due to the addition of Sassy Spa. The areas to consider are net sales, gross profit, a gain on the sale of corporate headquarters, and a class action settlement. Facts The financials followed are given. Net Sales is already given, so no other calculations need to be considered. For gross profit, the formula (given) is Sales-Cost of Sales, which includes both L&L and Sassy Spa. The cost of Sales excludes depreciation. 2011 2012 (in millions) Net Sales L&L 70.6 75.3 Sassy Spa 3.9 11.2 Cost of Sales L&L 46.5 56.1 Sassy Spa Gross Profit L&L ...

Words: 1390 - Pages: 6

Balance Sheet

...rP os t 9-101-108 REV: MARCH 5, 2007 DAVID F. HAWKINS The Balance Sheet op yo A balance sheet, otherwise referred to as the Statement of Financial Position, presents information related to a company’s financial condition as of a specific point in time based on generally accepted accounting principles. These data are classified in three categories—assets, liabilities, and owners’ equity. The basic balance sheet is: Assets = Liabilities + Owners’ Equity or Resources = Creditors’ and Owners’ Claims on Resources tC Assets are probable, measurable, future economic benefits (things of value that the company owns or controls) to which the business holds the rights, which have been acquired through a current, or past, transaction. These are the resources of the firm. Liabilities are probable, measurable, future economic sacrifices arising from a company’s obligations to convey assets or perform services to a person or other organization outside of the company at some time in the future. These are the creditors’ claims on the resources of the firm. No Owners’ equity is the residual balance remaining after total liabilities are deducted from total assets. It represents the stockholders’ claims on the resources of the business. Do Assets and liabilities are presented in two categories: current and noncurrent. Current assets are cash and cash equivalents and those assets that are expected to be liquidated (turned into cash)......

Words: 2991 - Pages: 12

Assignment Sheet

...ASSIGNMENT SHEET TUESDAY, JANUARY 17, 2012 CLASS 1– INTRODUCTION AND GOALS FOR THE SEMESTER A. CLASS LECTURE Review of Topics, Assignment Sheets, and Course Outline The Case Method - Rules for Classroom Discussion Instruction for the Formation of Study & Project Groups B. Professor/Student Introductions C. Readings from Course Packet: 1. Fin 394.4 Syllabus - Course Outline and Grading Policy 2. “Course Introduction” 3. Note to the Student: How to Study and Discuss Cases 4. “The Case Method” - Jeff Sandefer 5. “Classroom Discussion” - Jeff Sandefer 6. “Note on Study Groups” - Jeff Sandefer ASSIGNMENT: 1. PURCHASE THE COURSE PACKET 2. BRING YOUR RESUME TO THE NEXT CLASS 3. BROWSE THE CLASS BLACKBOARD SITE: (HTTP://COURSES.UTEXAS.EDU/) AND LOOK AT THE EXTERNAL LINKS AND COURSE DOCUMENTS POSTED. a. Case Exhibits b. Case Solutions c. Valuation Templates d. Valuation External Links e. Project Information ASSIGNMENT SHEET THURSDAY, JANUARY 19, 2012 CLASS 2 – WORK FOR MONEY OR MONEY WORK FOR YOU? A. Turn in Resume B. Form study groups (self-select 4-6 people with different education, concentration, work experience and cultural background). Send e-mail to the professor......

Words: 4007 - Pages: 17

Balance Sheet

...After reviewing the P&L Sheet, the Balance Sheet and the Cash Flow documents for News Generation for the 2005 year, I noticed some things that may be a red flag for any business to address. These items include some questionable spending amounts in certain areas of the business. There was also the wrong Net Income amount transferred over to the Balance Sheet. On the P&L I noticed several cost to the business that seems to be very expensive. For instance, on the Cost of Goods there is the Teleconferencing charge of $15,322.49, which seems very expensive to me. I would hope that News Generation could search around and find a better deal on teleconferencing which would have a positive effect on the Bottom Line. Another concern would be the charge of $23,321.00 for Health Insurance. Maybe this price could be reduced if there is a different medical benefits plan available for the business. There is also the concern of the $5,711.65 charge for marketing materials when they are already spending a total amount of $20,276.87 in the marketing area of the P&L alone. I would think that, that amount would cover the marketing materials as well. The biggest thing that I saw that seemed to be one of the biggest expenses for the business was the amount of $44,864.46 for office space. I’m curious as to why it’s costing that much for office space. Is it because they have too much space and they could defiantly down size to save money. Or is it because of the location or something of that......

Words: 629 - Pages: 3