marginal costing, COBOL Programming

scope of marginal costing
Posted Date: 11/15/2012 4:12:42 AM | Location : USA







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Format for COBOL Programs: The COBOL is a high-level language. Therefore, a COBOL program can be executed on a computer for which a COBOL compiler exists. The compiler transla

Example of Redefines clause: This illustration describes a sales record that may either contain the total amount of sale or the quantity (QTY) and UNIT-PRICE. The aim of such

DATA RECORD CLAUSE: The DATA RECORD clause, documents the record names defined for the file. For illustration, DATA RECORDS ARE REC-1, REC-2, REC-3 that means there are 3diffe

RELATIVE FILES: The Files that are stored on a direct access storage medium like magnetic disk are frequently known as direct access files. The COBOL supports three different

File Description for the Relative and Indexed Files: The FD entry for a relative or an indexed file is similar to that of a sequential file. Some compilers do not permit varia

Illustration of Multiply verb: (a)  MULTIPLY A BY B. In this situation the value of A & B will be multiplied and the product will be stored in B.  The decimal point locatio

Direct Organization: Besides the relative or indexed organization, also a direct access file can be designed to have what is termed as direct organization.  In this organizati

COBOL Words: The COBOL word can be formed by using the characters as shown below: 0-9 A-Z (a-z) - (hyphen) The rules below should be hold in forming the COBOL words.

FILE-CONTROL paragraph for the relative files: The normal format for the SELECT clause for a relative file is as shown below. SELECT  file-name  ASSIGN  TO  implementor-nam

Group Item as Operand in the Relational Condition: Whenever an operand of a relational condition is the group item, the item is then considered to be an alphanumeric field. Th