The major differences between net working capital and gross working capital are as follows −Net working capitalQualitative in nature.Tells about whether company can meet its operating expenses and its current liability.Net working capital is result of difference between current and current liability.Concept used in accounting system.Suitable for partnership firms and ... Read More

The major differences between profitability and liquidity are as follows −ProfitabilityProfit made by the company in a period/during a year.May not have enough liquidity.A company which is profitable can go for bankrupt if it does not have liquidity in short term.Present in income statement.Determines Gross profit margin, net profit margin, ... Read More

The major differences between turnover and profit are as follows −TurnoverTotal amount of cash received from sales by a company in certain period.Also called as revenue, sales, topline.Turnover is the multiplication of unit selling price to number of units sold.It is the superior one and is independent of profits.Turnover/revenues from ... Read More

The major differences between corporation and incorporation are as follows −CorporationIncorporationIt’s an entity to run a business.First process in registration as corporation.It is termed as CORP.It is termed as INC.Second stage of business.Takes place incorporation register process.Holds liabilities on personal assets.Limited liability.Outcome of incorporation process.Should follow legal process.Don’t get funds ... Read More

The major differences between dividend and growth are as follows −DividendShorter time horizon (cash inflow is regular).Cash flow (stocks) at periodic intervals.Release of excess return.Tax free (money received).Less risk (money will get at regular intervals).Outperform growth stocks.Less volatile.Capital appreciation and cash flows (upside).Usually perform even in bear market.Investors will look ... Read More

The major differences between asset purchase and stock purchase are as follows −Asset PurchaseStock PurchaseTransfer of ownership is not possible.Transfer of ownership is available.Can claim tax benefits.Can’t claim tax benefits.Less complexity.More complex.Re-negotiation on employee agreement is available.Re-negotiation of employee agreement is not available.Buyers can choose risk and liabilities to bear.Buyers ... Read More

The major differences between short term capital gain and long term capital gain are as follows −Short term capital gainsHeld for less than a year or a period and then sold off.Difference between consideration received and cost basis (short term asset).If the asset is owned for less than 24 months ... Read More

We can use SCROLLABLE CURSOR to directly point the cursor to the mentioned relative position. The relative position is the position of the row in the result table from the current row. For example, consider the table below.ORDER_IDORDER_DATEA223672020-07-28A667562020-07-28A778902020-07-29A968322020-07-29If the cursor is currently pointing to the 2nd absolute row i.e, ORDER_ID ... Read More

The SCROLLABLE CURSOR can be used to directly point the cursor position to the mentioned absolute position. The absolute position is the position of a particular row in the result table from the first row.We can fetch the absolute position by using ABSOLUTE parameter in the FETCH statement. For example, ... Read More

The INSENSITIVE SCROLLABLE CURSOR are sort of read only cursors in which the result table cannot change once the cursor is opened. The other applications also cannot update the INSENSITIVE SCROLLABLE CURSOR once it is opened. The SENSITIVE SCROLLABLE CURSOR, unlike INSENSITIVE are sensitive to changes made in the result ... Read More