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  2. Matching principle - Wikipedia

    en.wikipedia.org/wiki/Matching_principle

    An example is an obligation to pay for goods or services received, where cash is to be paid out in a later accounting period. The amount is deducted from accrued expenses when it is paid. Accrued expenses share characteristics with deferred income (or deferred revenue ), except that deferred income involves cash received from a counterpart ...

  3. 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.

  4. Business analysis - Wikipedia

    en.wikipedia.org/wiki/Business_Analysis

    Business analysis is a professional discipline [1] focused on identifying business needs and determining solutions to business problems. [2] Solutions may include a software-systems development component, process improvements, or organizational changes, and may involve extensive analysis, strategic planning and policy development.

  5. Financial analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_analysis

    Financial analysts often assess the following elements of a firm: Profitability - its ability to earn income and sustain growth in both the short- and long-term. A company's degree of profitability is usually based on the income statement, which reports on the company's results of operations;

  6. Business Analysis and Valuation - Wikipedia

    en.wikipedia.org/wiki/Business_Analysis_and...

    Business Analysis and Valuation Using Financial Statements: Text and Cases [2] is a textbook by Krishna Palepu and Paul Healy, which is widely used in worldwide MBA programs and finance courses. It is in its 5th edition, and also has an IFRS edition. [3] The fifth edition was released August 2012. [1]

  7. Bounded rationality - Wikipedia

    en.wikipedia.org/wiki/Bounded_rationality

    Limitations include the difficulty of the problem requiring a decision, the cognitive capability of the mind, and the time available to make the decision. Decision-makers, in this view, act as satisficers , seeking a satisfactory solution, with everything that they have at the moment rather than an optimal solution.

  8. ‘A minefield of its own making’: New investigation of USAA ...

    www.aol.com/finance/minefield-own-making...

    A new joint investigation by American Banker and the San Antonio Current details the organization’s many problems and how the bank and insurer is currently “navigating a minefield of its own ...

  9. Business analytics - Wikipedia

    en.wikipedia.org/wiki/Business_analytics

    Business analytics (BA) refers to the skills, technologies, and practices for iterative exploration and investigation of past business performance to gain insight and drive business planning. Business analytics focuses on developing new insights and understanding of business performance based on data and statistical methods .

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