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  2. Discounts and allowances - Wikipedia

    en.wikipedia.org/wiki/Discounts_and_allowances

    Discounts and allowances are reductions to a basic price of goods or services.. They can occur anywhere in the distribution channel, modifying either the manufacturer's list price (determined by the manufacturer and often printed on the package), the retail price (set by the retailer and often attached to the product with a sticker), or the list price (which is quoted to a potential buyer ...

  3. Cash receipts journal - Wikipedia

    en.wikipedia.org/wiki/Cash_receipts_journal

    A Cash receipts journal is a specialized accounting journal and it is referred to as the main entry book used in an accounting system to keep track of the sales of items when cash is received, by crediting sales and debiting cash and transactions related to receipts. Sales on account are booked instead in the sales journal. [1]

  4. Sales (accounting) - Wikipedia

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

    Gross sales are the sum of all sales during a time period. Net sales are gross sales minus sales returns, sales allowances, and sales discounts. Gross sales do not normally appear on an income statement. The sales figures reported on an income statement are net sales. [4] sales returns are refunds to customers for returned merchandise / credit ...

  5. Net income - Wikipedia

    en.wikipedia.org/wiki/Net_income

    In business and accounting, net income (also total comprehensive income, net earnings, net profit, bottom line, sales profit, or credit sales) is an entity's income minus cost of goods sold, expenses, depreciation and amortization, interest, and taxes for an accounting period. [1] [better source needed]

  6. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    In accounting, the revenue recognition principle states that revenues are earned and recognized when they are realized or realizable, no matter when cash is received. It is a cornerstone of accrual accounting together with the matching principle. Together, they determine the accounting period in which revenues and expenses are recognized. [1]

  7. Why Alabama must be viewed as College Football Playoff ...

    www.aol.com/why-alabama-must-viewed-college...

    Does Alabama remain in College Football Playoff hunt? I can’t believe I’m writing this, because the Crimson Tide just got blown out by a bad opponent, but, yes, Alabama retains a flutter of a ...

  8. Generally Accepted Accounting Principles (United States)

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

    Generally Accepted Accounting Principles (GAAP) [a] is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC), [1] and is the default accounting standard used by companies based in the United States.

  9. College football coaches near $15 million in bonuses. A ...

    www.aol.com/college-football-coaches-near-15...

    The college football season isn't over but head coaches are on track to earn more than $15 million in bonuses. A look at what has been reached so far.