When any COBOL-DB2 program is pre-compiled, the current timestamp is inserted in the DBRM and if the DBRM is binded to a package then the timestamp is further copied to a package. Similarly, the timestamp is also inserted in the load module during the compilation process.When any COBOL-DB2 program is ... Read More

A DBRM can be directly bound to a plan or we can first bind DBRM into a package and then bind that package into PLAN.In case DBRM binds to a plan directly, if there is some change in the source code, the new DBRM has to be generated and then ... Read More

A DBRM is a DB2 object which is generated from the pre-compilation of the source code. It contains all the SQL statements/queries of the source code. DBRM could not be executed directly due to its format, hence it is binded into a plan first. There can be multiple DBRM which ... Read More

Precompilation is the process through which the SQL statements used in the COBOL-DB2 program are replaced by appropriate COBOL calls. The precompilation is necessary before the actual compilation because the COBOL compiler cannot recognize the DB2 SQL statements and will throw errors due to them.DB2 utility DSNHPC is used for ... Read More

The package is a database object which contains the SQL statements from DBRM in a DB2-optimized form.The collection is a group of packages using which we can segregate the DB2 packages belonging to the different applications. For example, in a production environment for a Telecom company, we can have different ... Read More

The COBOL-DB2 program can be executed with the help of IKJEFT01. The IKJEFT01 is an inbuilt mainframe utility that allows us to run z/OS TSO commands via Job control language(JCL). If we want to execute a COBOL-DB2 program PROGA of plan PLANA we must give a JCL step as below.//STEP010 ... Read More

The Bluetooth link layer outlines the way Bluetooth devices can use the raw transmission facility given by the radio layer to exchange information. The functions of the link layer is very close to MAC (medium access control) sublayer of the OSI model.The following diagram shows the position of link layers ... Read More

According to International Financial Reporting standards (IFRS), Liabilities are present obligations of the enterprises arising from past events, the settlement of which is expected to result in an outflow from the enterprises of resources embodying economic benefits.In simple words, it is amount owned by the company to the creditors.Classification of ... Read More

An asset is a resource which has an economic value which can generate future cash flows. It is owned or controlled by individuals, corporation or a government. Asset can be a property, inventory, trademarks or patents.Based on its liquidity, assets are recorded in the balance sheet in descending order. More ... Read More

The main difference between accrual base accounting and cash base accounting is as follows −Cash based accountingAccrual based accountingIt is a single entry accounting.Only cash transactions are recognised.Doesn’t recognise account receivables or accounts payable.Useful for small companies.Easy to understand.Focus on liquidity.Not recognised by companies act.Not a holistic approach.Not more accurate.Matching ... Read More