Debenture holder are those who provides long term loan at specific interest rate in term of cash and creditor provides only short term credit in term of cash for purchasing of goods.

There are three types of assets
1. Fixed assets     :
Those assets which will be used by the company for a long period of time.
a) Tangible assets: those assets which we can see and touch and exp Land & Buildings, Plant & Machinery,Furniture, fixtures and fittings
b) Intangible assets: Those assets which we can't see and touch like Goodwill, Patents, Copyrights, Trade Mark etc

2. Current assets  :
Those assets which can be easily converted into cash within one year like cash in hand, cash at bank, Bills receivable, stock etc

3. Fictitious assets:
its not the actual assets , its the expenditure occurred at the tine of commencement of firm ( capital expenditure )like preliminary expenses, discount on issue on debenture/shares, underwriting commission etc

An invoice or bill is a commercial document issued by a seller to the buyer, indicating the products, quantities, and agreed prices for products or services the seller has provided the buyer. An invoice indicates the buyer must pay the seller, according to the payment terms.

In the rental industry, an invoice must include a specific reference to the duration of the time being billed, so rather than quantity, price and discount the invoicing amount is based on quantity, price, discount and duration. Generally speaking each line of a rental invoice will refer to the actual hours, days, weeks, months etc being billed.

From the point of view of a seller, an invoice is a sales invoice. From the point of view of a buyer, an invoice is a purchase invoice. The document indicates the buyer and seller, but the term invoice indicates money is owed or owing. In English, the context of the term invoice is usually used to clarify its meaning, such as "We sent them an invoice" (they owe us money) or "We received an invoice from them" (we owe them money).

Accounts Payable is a short term liability of an organization. It's a process by which a company buys goods and services on credit and is billed in the form of an invoice, which states the terms and conditions of the payment. Accounts Payable is recorded as a current liability in the balance sheet. All accounts paayble entries are to be coded under the right G/L accounts to have an accurate picture of the company's short term liability.

ABAP Editor: Tool in the ABAP Workbench in which you enter the source code of ABAP programs and check their syntax. You can also navigate from the ABAP Editor to the other tools in the ABAP Workbench.

1. Initialization
2. At selection-screen
3. Start-of-selection
4. End-of-selection
5. Top-of-page
6. End-of-page
7. At line-selection
8. At user-command
9. At PF
10. Get
11. At New
12. At LAST
13. AT END
14. AT FIRST

advantages: view is used to retrieve the data very fastly from the database tables
* memory wastage is reduced
* faster than joins to retrieve the data from database tables

disadvantages:
* view is not a container,it will not hold the data
* view memory is not permanent memory

Dispatcher recieves the request from client and assigns the request to one of the work process.
Roll area: Each workprocess works in a particular memory that memory is known as Role Area, which consists of User context and session data.
ABAP- Processor :is an interpretor which can execute logic