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  2. Cash and cash equivalents - Wikipedia

    en.wikipedia.org/wiki/Cash_and_cash_equivalents

    Cash in saving accounts is generally for the saving purposes so that they are not used for daily expenses. Cash in checking accounts allow to write checks and use electronic debit to access funds in the account. Money order is a financial instrument issued by government or financial institutions which is used by payee to receive cash on demand ...

  3. Fund accounting - Wikipedia

    en.wikipedia.org/wiki/Fund_accounting

    The United States government uses accrual basis accounting for all of its funds. Its consolidated annual financial report uses two indicators to measure financial health: unified budget deficit and net operating (cost)/revenue. [53] The unified budget deficit, a cash-basis measurement, is the equivalent of a checkbook balance.

  4. Mutual fund fees and expenses - Wikipedia

    en.wikipedia.org/wiki/Mutual_fund_fees_and_expenses

    One notable component of the expense ratio of U.S. funds is the "12b-1 fee", which represents expenses used for advertising and promotion of the fund. 12b-1 fees are paid by the fund out of mutual fund assets and are generally limited to a maximum of 1.00% per year (.75% distribution and .25% shareholder servicing) under FINRA Rules.

  5. Money market fund - Wikipedia

    en.wikipedia.org/wiki/Money_market_fund

    The purpose of enhanced cash funds is not to replace money markets, but to fit in the continuum between cash and bonds – to provide a higher yielding investment for more permanent cash. That is, within one's asset allocation, one has a continuum between cash and long-term investments: Cash – most liquid and least risky, but low yielding;

  6. Qualified and Nonqualified Dividend Tax Rates for 2024-2025 - AOL

    www.aol.com/dividend-tax-rates-know-2023...

    Generally speaking, for both stocks and mutual funds, you must have held the investment in an unhedged state for at least 61 days of the 121-day period that began 60 days before the security’s ...

  7. Statement of changes in financial position - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in...

    Changes in financial position include cash outflows, such as capital expenditures, and cash inflows, such as revenue. It may also include certain non-cash changes, such as depreciation. The use of this statement is to provide relevant and focused on a period, so that users of financial statements with sufficient information to:

  8. Qualified vs. Non-Qualified Dividends: What's the Difference?

    www.aol.com/finance/qualified-vs-non-qualified...

    Continue reading → The post Qualified vs. Non-Qualified Dividends appeared first on SmartAsset Blog. The largest difference is in how each is taxed. To help you determine what stock paying ...

  9. Basis of accounting - Wikipedia

    en.wikipedia.org/wiki/Basis_of_accounting

    In accounting, a basis of accounting is a method used to define, recognise, and report financial transactions. [1] The two primary bases of accounting are the cash basis of accounting, or cash accounting, method and the accrual accounting method. A third method, the modified cash basis, combines elements of both accrual and cash accounting.