Account';
else
result := null; end if; dbms_output.put_line(result);
end loop;
close cursorl; 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
create or replace procedure "PL_BS" is
begin
declare
pl number;
begin
delete from balance_sheet;
insert into balance_sheet (ledger_name) select ledger_name from
raak_ledger_master where report_type='BS';
update balance_sheet set liability = (select