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  2. 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]

  3. 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 ...

  4. Operating margin - Wikipedia

    en.wikipedia.org/wiki/Operating_margin

    Return on sales (ROS) is net profit as a percentage of sales revenue. ROS is an indicator of profitability and is often used to compare the profitability of companies and industries of differing sizes. Significantly, ROS does not account for the capital used to generate the profit. In a survey of nearly 200 senior marketing managers, 69 percent ...

  5. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    A balance sheet reports on a company's assets, liabilities, and owners equity at a given point in time. An income statement reports on a company's income, expenses, and profits over a stated period. A profit and loss statement provides information on the operation of the enterprise.

  6. Asset and liability management - Wikipedia

    en.wikipedia.org/wiki/Asset_and_liability_management

    It sometimes refers more specifically to the practice of managing financial risks that arise due to mismatches - "duration gaps" - between the assets and liabilities, on the firm's balance sheet or as part of an investment strategy. ALM sits between risk management and strategic planning.

  7. BAI (file format) - Wikipedia

    en.wikipedia.org/wiki/BAI_(file_format)

    BAI, or the BAI file format, is a file format for performing electronic cash management balance reporting. The BAI format was developed and previously maintained by the Bank Administration Institute (BAI). [ 1 ]

  8. Microsoft Excel - Wikipedia

    en.wikipedia.org/wiki/Microsoft_Excel

    Excel 2007 formats Format Extension Description Excel Workbook .xlsx: The default Excel 2007 and later workbook format. In reality, a ZIP compressed archive with a directory structure of XML text documents. Functions as the primary replacement for the former binary .xls format, although it does not support Excel macros for security reasons.

  9. Outline of finance - Wikipedia

    en.wikipedia.org/wiki/Outline_of_finance

    Download as PDF; Printable version; ... Balance sheet assets and liabilities ... Excel Spreadsheets. Web Sites for Discerning Finance Students (Prof. John M ...

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