end
OUTPUT/RESULT:
CASH ACCOUNT is accounted in balance sheet DEPRECIATION is accounted in Profit and Loss Account DISCOUNTS is accounted in Profit and Loss Account EXPENSES is accounted in Profit and Loss Account FIXED ASSET is accounted in balance sheet
INTEREST PAID is accounted in Profit and Loss Account
NEED: exercise of PLISQL ( Previous ) may be achieved using if then else declare
cursor cursorl is select distinct account_head, account_type from
account_head_master order by account_head;
cursor_val cursorl%ROWTYPE;
result varchar2(l00);
begin
open cursorl;
loop
fetch cursorl into cursor_val;
exit when cursorl%NOTFOUND;
if cursor_val.account_type = 'CAPITAL' then
result := cursor_val.account_head II ' is accounted in balance sheet';
elsif
cursor_val.account_type = 'REVENUE' then
result := cursor_val.account_head II ' is accounted in Profit and Loss