
INTEREST PAID is accounted in Profit and Loss Account
NEED: exercise of PLISQL 003 may be achieved through decode function instead of case already illustrated.
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;
select decode(cursor_val.account_type,
'CAPITAL',cursor_val.account_head II ' is accounted in balance sheet','REVENUE',
cursor_val.account_head II ' is accounted in Profit and Loss
Account') into result from dual;
dbms_output.put_line(result);
end loop;
close cursorl;
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