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  2. Revenue - Wikipedia

    en.wikipedia.org/wiki/Revenue

    In more formal usage, revenue is a calculation or estimation of periodic income based on a particular standard accounting practice or the rules established by a government or government agency. Two common accounting methods , cash basis accounting and accrual basis accounting , do not use the same process for measuring revenue.

  3. Revenue recognition - Wikipedia

    en.wikipedia.org/wiki/Revenue_recognition

    [clarification needed] Apart from accounting requirement, there is a need for calculating the percentage of completion for comparing budgets and actuals to control the cost of long-term projects and optimize Material, Man, Machine, Money and time (OPTM4). The method used for determining revenue of a long-term contract can be complex.

  4. Installment sales method - Wikipedia

    en.wikipedia.org/wiki/Installment_Sales_Method

    The installment sales method, is used to recognize revenue after the sale has occurred and when sales are stipulated under very extended cash collection terms. [3] In general, when the risk of not being able to collect is reasonably high and when there is no reasonable basis for estimating the proportion of installment accounts, revenue recognition is deferred, and the installment sales method ...

  5. Percentage-of-completion method - Wikipedia

    en.wikipedia.org/wiki/Percentage-of-Completion...

    The accounting for long term contracts using the percentage of completion method is an exception to the basic realization principle. This method is used wherein the revenues are determined based on the costs incurred so far. The percentage of completion method is used when: Collections are assured; The accounting system can: Estimate profitability

  6. Earnings before interest and taxes - Wikipedia

    en.wikipedia.org/wiki/Earnings_before_interest...

    Revenue Sales revenue $20,438 Cost of goods sold: $7,943 Gross profit $12,495 Operating expenses Selling, general and administrative expenses $8,172 Depreciation and amortization: $960 Other expenses $138 Total operating expenses $9,270 Operating profit $3,225 Non-operating income $130 Earnings before interest and taxes (EBIT) $3,355 Financial ...

  7. 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.

  8. Gross margin - Wikipedia

    en.wikipedia.org/wiki/Gross_margin

    Markup vs. Gross Margin (by Adrián Chiogna) Gross margin, or gross profit margin, is the difference between revenue and cost of goods sold (COGS), divided by revenue. Gross margin is expressed as a percentage.

  9. 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. It is based on the idea that ...

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