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  2. Sales (accounting) - Wikipedia

    en.wikipedia.org/wiki/Sales_(accounting)

    sales discounts allowed are reduced payments from the customer based on invoice payment terms such as 2/10, n/30 (2% discount if paid within 10 days, net invoice total due in 30 days) interest received for amounts in arrears; inc/exc amounts capital goods&services, non-capital goods&services input valued added tax, with cost of non-capital ...

  3. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation.

  4. Accrued interest - Wikipedia

    en.wikipedia.org/wiki/Accrued_interest

    The primary formula for calculating the interest accrued in a given period is: I A = T × P × R {\displaystyle I_{A}=T\times P\times R} where I A {\displaystyle I_{A}} is the accrued interest, T {\displaystyle T} is the fraction of the year, P {\displaystyle P} is the principal, and R {\displaystyle R} is the annualized interest rate.

  5. Financial ratio - Wikipedia

    en.wikipedia.org/wiki/Financial_ratio

    A financial ratio or accounting ratio states the relative magnitude of two selected numerical values taken from an enterprise's financial statements. Often used in accounting , there are many standard ratios used to try to evaluate the overall financial condition of a corporation or other organization.

  6. Liability (financial accounting) - Wikipedia

    en.wikipedia.org/wiki/Liability_(financial...

    The accounting equation relates assets, liabilities, and owner's equity: Assets = Liabilities + Owner's Equity. The accounting equation is the mathematical structure of the balance sheet. Probably the most accepted accounting definition of liability is the one used by the International Accounting Standards Board (IASB). The following is a ...

  7. Day count convention - Wikipedia

    en.wikipedia.org/wiki/Day_count_convention

    If D 1 is the last day of the month, then change D 1 to 30. If D 2 is the last day of the month (unless Date2 is the maturity date and M 2 is February), then change D 2 to 30. Other names: 30E/360 ISDA; Eurobond basis (ISDA 2000) German; Sources: ISDA 2006 Section 4.16(h). [6]

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  9. Return on equity - Wikipedia

    en.wikipedia.org/wiki/Return_on_equity

    The return on equity (ROE) is a measure of the profitability of a business in relation to its equity; [1] where: . ROE = ⁠ Net Income / Average Shareholders' Equity ⁠ [1] Thus, ROE is equal to a fiscal year's net income (after preferred stock dividends, before common stock dividends), divided by total equity (excluding preferred shares), expressed as a percentage.