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  2. Spreadsheet - Wikipedia

    en.wikipedia.org/wiki/Spreadsheet

    The Spreadsheet Value Rule. Computer scientist Alan Kay used the term value rule to summarize a spreadsheet's operation: a cell's value relies solely on the formula the user has typed into the cell. [48] The formula may rely on the value of other cells, but those cells are likewise restricted to user-entered data or formulas.

  3. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    A balance sheet is often described as a "snapshot of a company's financial condition". [1] It is the summary of each and every financial statement of an organization. Of the four basic financial statements, the balance sheet is the only statement which applies to a single point in time of a business's calendar year. [2]

  4. Residual income valuation - Wikipedia

    en.wikipedia.org/wiki/Residual_income_valuation

    Here various adjustments to the balance sheet book value may be required; [1] see Clean surplus accounting. More typically, the company is assumed to achieve maturity or "constant growth", at time , and the below formulae are applied instead. [2] (Note

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  6. P/B ratio - Wikipedia

    en.wikipedia.org/wiki/P/B_ratio

    In the first way, the company's market capitalization can be divided by the company's total book value from its balance sheet. The second way, using per-share values, is to divide the company's current share price by the book value per share (i.e. its book value divided by the number of outstanding shares).

  7. Off-balance-sheet - Wikipedia

    en.wikipedia.org/wiki/Off-balance-sheet

    The formal accounting distinction between on- and off-balance-sheet items can be quite detailed and will depend to some degree on management judgments, but in general terms, an item should appear on the company's balance sheet if it is an asset or liability that the company owns or is legally responsible for; uncertain assets or liabilities ...

  8. 3. Pay-yourself-first budget: Best for saving and building wealth. As the name suggests, the pay-yourself-first budget emphasizes saving and investing before spending money on other things.

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