Process profile give information regarding server and destination along with the printer. It also provide option of viewing and updation of process by owner only , by all or by none.

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Menu path provides path to components.

 If we use SQL directly then it will go to database directly to fetch rows of data. But if u write SQL'S in peoplecode, then the trip will be from application server to database because peoplecode resides in app server.
One should avoid writing SQL'S in App engine peoplecode as it would degrade the performance.

A Chart of accounts is a list of all accounts tracked by a single accounting system, and should be designed to capture financial information to make good financial decisions. Each account in the chart is assigned
Chartfields are the individual fields that comprise the accounting structure. These fields are used to classify accounting transactions created in subsytems or entered directly into the General Ledger.
Each chartfield provides key information related to the transaction
It is important that each Chartfield capture a single concept related to the transaction

A record is basically a table in PeopleSoft. There are 7 types of records in PS.
A record peoplecode is something that will run for all the components wherever this record is used (provided we have not used any wrapper to check the components). The people code is used to write some validations or business logics after a page is displayed to the user.