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  2. SG&A - Wikipedia

    en.wikipedia.org/wiki/SG&A

    SG&A (alternately SGA, SAG, G&A or SGNA) is an initialism used in accounting to refer to Selling, General and Administrative Expenses, which is a major non-production cost presented in an income statement (statement of profit or loss). SGA expenses consist of the combined costs of operating the company, which breaks down to:

  3. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A separate term for the aggregation of expenses and losses does not exist. Contra-accounts are accounts with negative balances that offset other balance sheet accounts. Examples are accumulated depreciation (offset against fixed assets), and the allowance for bad debts (offset against accounts receivable). Deferred interest is also offset ...

  4. 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]

  5. Accounting equation - Wikipedia

    en.wikipedia.org/wiki/Accounting_equation

    Since the balance sheet is founded on the principles of the accounting equation, this equation can also be said to be responsible for estimating the net worth of an entire company. The fundamental components of the accounting equation include the calculation of both company holdings and company debts; thus, it allows owners to gauge the total ...

  6. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Expenses are recognized not when the work is performed, or when a product is produced, but when the work or the product actually makes its contribution to revenue. Only if no connection with revenue can be established may cost be charged as expenses to the current period (e.g., office salaries and other administrative expenses).

  7. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Reported assets, liabilities, equity, income and expenses are directly related to an organization's financial position. Financial statements are intended to be understandable by readers who have "a reasonable knowledge of business and economic activities and accounting and who are willing to study the information diligently."

  8. Pfizer (PFE) Q3 2024 Earnings Call Transcript - AOL

    www.aol.com/pfizer-pfe-q3-2024-earnings...

    Image source: The Motley Fool. Pfizer (NYSE: PFE) Q3 2024 Earnings Call Oct 29, 2024, 10:00 a.m. ET. Contents: Prepared Remarks. Questions and Answers. Call ...

  9. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    All 3 of these accounts would be added together and shown as a single number (i.e. total 'Accounts Receivable' – balance owed) on the balance sheet. All accounts for a company are grouped together and summarized on the balance sheet in 3 sections which are: Assets, Liabilities and Equity.

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