Interview Questions

Trade receivables are amounts billed by a business to its customers when it delivers goods or services to them in the ordinary course of business. These billings are typically documented on formal invoices, which are summarized in an accounts receivable aging report. In the general ledger, trade receivables are recorded in a separate accounts receivable account, and are classified as current assets on the balance sheet if you expect to receive payment from customers within one year.

To record a trade receivable, the accounting software creates a debit to the accounts receivable account and a credit to the sales account when you complete an invoice. When the customer eventually pays the invoice, the accounting software records the cash receipt transaction with a debit to the cash account and a credit to the accounts receivable account.

Trade receivables vary from non trade receivables in that non trade receivables are for amounts owed to the company that fall outside of the normal course of business, such as employee advances or insurance reimbursements. Also, most or all of the transactions passing through the main accounts receivable account are generated by the accounting system, as you create customer invoices and credit memos, whereas the transactions recording non trade receivables nearly always involve journal entries.

a nonmatching index scan if ACCESSTYPE = 1

C++ is created by Bjarne Stroustrup of AT&T Bell Labs as an extension of C, C++ is an object-oriented computer language used in the development of enterprise and commercial applications. Microsoft’s Visual C++ became the premier language of choice among developers and programmers.

SQL> ALTER USER user_name ACCOUNT LOCK;

SQL> ALTER USER user_name ACCOUNT UNLOCK;

Requirements tracing, a process of documenting the links between the requirements and the work products developed to implement and verify those requirements. Requirement Traceability Matrix (RTM) is a document which records the mapping between the high-level requirements and the test cases in the form of a table. The RTM captures all requirements and their traceability in a single document delivered at the conclusion of the life cycle. 

That’s how it ensures that the Test Plan covers all the requirements and links to their latest version.

Data cleaning is also known as data scrubbing. Data cleaning is a process which ensures the set of data is correct and accurate. Data accuracy and consistency, data integration is checked during data cleaning. Data cleaning can be applied for a set of records or multiple sets of data which need to be merged.

Data cleaning is performed by reading all records in a set and verifying their accuracy. Typos and spelling errors are rectified. Mislabeled data if available is labeled and filed. Incomplete or missing entries are completed. Unrecoverable records are purged, for not to take space and inefficient operations.