Execution of a program begins at the first paragraph encountered outside of Declaratives. Statements are executed in order
               except when an explicit or implicit transfer of control occurs. The program halts when there is no next statement available
               to execute. 
            
            
            The following methods of implicit control are used by COBOL.
            
            
               
               - If a paragraph is being executed under control of another COBOL statement (such as a PERFORM) and the paragraph is the last
                  in the range of the controlling statement, then an implied transfer of control occurs from the last statement in the paragraph
                  to the control mechanism of the controlling statement. 
               
- When any COBOL statement is executed which results in the execution of a Declarative section, an implicit transfer of control
                  to that Declarative section occurs. After the section completes, another implicit transfer of control occurs to the statement
                  immediately after the statement that caused the Declarative to execute. 
               
An explicit transfer of control occurs in response to certain COBOL statements such as GO TO and PERFORM. The rules for transfer
               are described under the appropriate verbs. All conditional and delimited-scope statements also perform explicit transfer of
               control based on some condition.