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  2. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    These costs are treated as an expense in the period the business recognizes income from sale of the goods. [5] Determining costs requires keeping records of goods or materials purchased and any discounts on such purchase. In addition, if the goods are modified, [6] the business must determine the costs incurred in modifying the goods. Such ...

  3. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    5.1.5 Increase (Decrease) In Inventories Of Finished Goods And Work In Progress (Dr / Cr) 5.1.6 Other Work Performed By Entity And Capitalized (Cr) 5.2.0 Expenses Classified By Function (Dr) 5.2.1 Cost Of Sales (Dr) 5.2.2 Selling, General And Administrative (Dr) 5.2.3 Credit Loss (Reversal) On Receivables (Dr / Cr) 6.0.0 Other (Non-Operating ...

  4. Expense and cost recovery system - Wikipedia

    en.wikipedia.org/wiki/Expense_and_cost_recovery...

    An expense and cost recovery system (ECRS) is a specialized subset of "extract, transform, load" (ETL) functioning as a powerful and flexible set of applications, including programs, scripts and databases designed to improve the cash flow of businesses and organizations by automating the movement of data between cost recovery systems, electronic billing from vendors, and accounting systems.

  5. List of spreadsheet software - Wikipedia

    en.wikipedia.org/wiki/List_of_spreadsheet_software

    1986, VP Planner for MS-DOS, similar in look and feel to Lotus 1-2-3, but included 5 level multi-dimensional database [12] 1987, PlanPerfect for MS-DOS, distributed by WordPerfect Corporation. [13] 1988, Wingz for Classic Mac OS operating system, a multi dimensional Spreadsheet from Informix. 1989, Quattro Pro for MS-DOS by Borland. The Windows ...

  6. Lotus 1-2-3 - Wikipedia

    en.wikipedia.org/wiki/Lotus_1-2-3

    Lotus 1-2-3 is a discontinued spreadsheet program from Lotus Software (later part of IBM).It was the first killer application of the IBM PC, was hugely popular in the 1980s, and significantly contributed to the success of IBM PC-compatibles in the business market.

  7. Woman Asks Bride for 'Clear Spreadsheet' of 'Expected ... - AOL

    www.aol.com/lifestyle/woman-asks-bride-clear...

    Attempting to flesh out the financial expectations for the two-day trip — for the sake of herself and her fellow bridesmaids — the MOH made a budget of $200 to $250 for groceries, to be split ...

  8. Employee stock purchase plan - Wikipedia

    en.wikipedia.org/wiki/Employee_stock_purchase_plan

    The amount of the discount depends on the specific plan but can be around 15% lower than the market price. [3] [4] ESPPs can also be subject to a vesting schedule, or length of time before the stock is available to the employees, which is typically one or two years of service. These stocks are not taxed until they are sold. [5]

  9. Stock option expensing - Wikipedia

    en.wikipedia.org/wiki/Stock_option_expensing

    Multiply the total expense to be recognized – based on the appreciation of the share price as of the reporting date and the number of SARs issued – by the fraction of the vesting period completed. Deduct the expense previously recognized under the plan in prior periods. This is the compensation expense for SARs during the current period.