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  2. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts compatible with IFRS and US GAAP includes balance sheet (assets, liabilities and equity) and the profit and loss (revenue, expenses, gains and losses) classifications. If used by a consolidated or combined entity, it also includes separate classifications for intercompany transactions and balances.

  3. Inventory - Wikipedia

    en.wikipedia.org/wiki/Inventory

    Finished goods inventories remain balance-sheet assets, but labor-efficiency ratios no longer evaluate managers and workers. Instead of an incentive to reduce labor cost, throughput accounting focuses attention on the relationships between throughput (revenue or income) on one hand and controllable operating expenses and changes in inventory on ...

  4. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    In financial accounting, a balance sheet (also known as statement of financial position or statement of financial condition) is a summary of the financial balances of an individual or organization, whether it be a sole proprietorship, a business partnership, a corporation, private limited company or other organization such as government or not-for-profit entity.

  5. How Accounts Payable Are Recorded on a Balance Sheet - AOL

    www.aol.com/accounts-payable-recorded-balance...

    For example, if you purchased a $500 tool with a credit from a vendor, you can include that tool as an asset in your balance sheet. In the liabilities section of your balance sheet, you can add ...

  6. Finished goods - Wikipedia

    en.wikipedia.org/wiki/Finished_goods

    When the good is completed as to manufacturing but not yet sold or distributed to the end-user, it is called a "finished good". [1] This is the last stage for the processing of goods. The goods are ready to be consumed or distributed. There is no processing required in term of the goods after this stage by the seller.

  7. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Historical financial statements. Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity.

  8. Aurora Cannabis (ACB) Q3 2025 Earnings Call Transcript - AOL

    www.aol.com/aurora-cannabis-acb-q3-2025...

    Our balance sheet remains one of the strongest in the global cannabis industry. We held $180.2 million in cash and cash equivalents as of December 31, and our cannabis operations are completely ...

  9. Pinterest (PINS) Q4 2024 Earnings Call Transcript - AOL

    www.aol.com/pinterest-pins-q4-2024-earnings...

    For example, we created gift guides spanning 27 categories from fashion and beauty to travel and gaming, partnering with celebrities, creators, and brands to showcase nearly 40,000 of the best ...

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