The image cncpt025.gif shows the SQL statement for the banking transaction example. The statement is divided into four blocks:

• Decrement Savings Account

• Increment Checking Account

• Record in Transaction Journal

• End Transaction

The SQL statement for the Decrement Savings Account is as follows:

UPDATE savings_accounts
SET balance = balance - 500
WHERE account = 3209;

The SQL statement for the Increment Checking Account is as follows:

UPDATE checking_accounts
SET balance = balance + 500
WHERE account =3208;

The SQL statement for Record in Transaction Journal is as follows:

INSERT INTO journal VALUES
(journal_seq.NEXTVAL, '1B'
3209, 3208, 500),

The SQL statement for End Transaction is as follows:

COMMIT WORK;