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Types of Statements

Balance Sheet
Balance Sheet

A balance sheet reports a company's assets, liabilities and shareholders' equity at a specific point in time. A balance sheet reports a company's assets, liabilities and shareholders' equity at a specific point in time.

Cash Flow Statement
Cash Flow Statement

The cash flow statement (CFS) measures how well a company manages its cash position, meaning how well the company generates cash to pay it's debt obligations and fund it's operating expenses. The cash flow statement complements the balance sheet and income statement and is a mandatory part of a company's financial reports since 1987.

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Command / Imperative Sentence
Command / Imperative Sentence

An imperative sentence gives a direct command. It can end in a full stop or an exclamation mark, depending on the forcefulness of the command. The main verb in an imperative sentence is said to be in the imperative mood.

Data Control Language (DCL)
Data Control Language (DCL)

The Data Control Language (DCL) is a subset of SQL that allows database administrators to configure security access to relational databases. Learn more. The Data Control Language (DCL) is a subset of SQL that allows database administrators to configure security access to relational databases.

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Data Definition Language
Data Definition Language

Data Definition Language (DDL) is a standard for commands that define the different structures in a database. DDL statements create, modify, and remove database objects such as tables, indexes, and users.

Data Manipulation Language (DML)
Data Manipulation Language (DML)

A data manipulation language (DML) is a family of computer languages including commands permitting users to manipulate data in a database. This manipulation involves inserting data into database tables, retrieving existing data, deleting data from existing tables and modifying existing data. DML is mostly incorporated in SQL databases.

Data Query Language (DQL)
Data Query Language (DQL)

Data Query Language (DQL) The commands of SQL that are used to retrieve data from the database are collectively called as DQL. So all Select statements comes under DQL.

Exclamation/Exclamatory Sentence Sometimes we Want to Shout!
Exclamation/Exclamatory Sentence Sometimes we Want to Shout!

Sometimes we want to shout! Here's the funny thing about exclamatory sentences: We can define them in two ways - function and form. Exclamatory in Function. Sentences that are exclamatory in function simply end with an exclamation mark.

Income Statement
Income Statement

Also known as the profit and loss statement or statement of revenue and expense, the income statement is one of three major financial statements in the annual report and 10-K. All public companies must submit these legal documents to the Securities and Exchange Commission (SEC) and investor public.

Question/Interrogative Sentence
Question/Interrogative Sentence

Beware Do Not Use a Question Mark for a Statement with an Indirect Question A statement with an indirect question is not an interrogative sentence (i.e., it's not a question).

Statement of Cash Flows
Statement of Cash Flows

The statement of cash flows is one of the main financial statements. (The other financial statements are the balance sheet, income statement, and statement of stockholders' equity.) The cash flow statement reports the cash generated and used during the time interval specified in its heading.

Statement of Changes in Equity
Statement of Changes in Equity

Statement of Changes in Equity, often referred to as Statement of Retained Earnings in U.S. GAAP, details the change in owners' equity over an accounting period by presenting the movement in reserves comprising the shareholders' equity.

Statement of Changes in Shareholder Equity
Statement of Changes in Shareholder Equity

A statement of changes in shareholders equity is a financial statement that presents a summary of the changes in shareholders’ equity accounts over the reporting period. It reconciles the opening balances of equity accounts with their closing balances.

Statement/Declarative Sentence
Statement/Declarative Sentence

Types of Declarative Sentences As with other types of sentences, a declarative can be either simple or compound. A simple declaratory sentence is the union of a subject and a predicate, as simple as a subject and verb in the present tense (She sings).

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Transaction Control Language (TCL)
Transaction Control Language (TCL)

We also can control which user can read/write data or manage transactions to create a single unit of work. The four main categories of SQL statements are as follows: 1. DML (Data Manipulation Language) 2. DDL (Data Definition Language) 3. DCL (Data Control Language) 4. TCL (Transaction Control Language) DML (Data Manipulation Language) DML statements affect records in a table.