pseudo code is the code written when converting the algorithm/ flow chart to actual code.
So it is in between the compiled code and flow chart. It is something that is not compiled but can be on
a notepad.

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A view may be thought of as a virtual table, that is, a table that does not really exist in its own right but is instead derived from one or more underlying base table. In other words, there is no stored file that direct represents the view instead a definition of view is stored in data dictionary.

Growth and restructuring of base tables is not reflected in views. Thus the view can insulate users from the effects of restructuring and growth in the database. Hence accounts for logical data independence.

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It denotes credits or debits affecting balance sheet accounts rather than the income statement. Extraordinary items may also appear below the net profit line in the income statement, but accounting standards-setters have increasingly favored reflecting most such items in periodic net income.

It is the underlying assumption that any accountant makes when he prepares a set of accounts. That the business under consideration will remain in existence for the foreseeable future.