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Q2, or the second quarter, refers to the accounting period of April, May and June. Any financial statements you receive from April 1 to June 30 are for Q2 of the fiscal quarter system.
Quarter-to-date (QTD) is a period starting at the beginning of the current quarter and ending at the current date.Quarter-to-date is used in many contexts, mainly for recording results of an activity in the time between a date (exclusive, since this day may not yet be “complete”) and the beginning of either the calendar or fiscal quarter.
In the private sector, a quarterly finance report is a financial report that covers three months of the year, which is required by numbers of stock exchanges around the world to provide information to investors on the state of a company.
Trailing twelve months (TTM) is a measurement of a company's financial performance (income and expenses) used in finance.It is measured by using the income statements from a company's reports (such as interim, quarterly or annual reports), to calculate the income for the twelve-month period immediately prior to the date of the report.
The term also applies to a comparison of data in a period of the current quarter to the same period in the previous quarter. For example, the comparison of sales in April (i.e., the first month of Q2) to sales in January would be a quarter-over-quarter comparison. It is sometimes abbreviated as q/q. [citation needed]
A chart of accounts (COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger.
However, although the calendar year finished on 24 March, the tax year finished a day later, on 25 March, the Quarter Day – the traditional day on which debts were settled. (For a fuller explanation about the history of the United Kingdom income tax year and its start date, see History of taxation in the United Kingdom#Start of tax year .)
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