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  2. Financial statement - Wikipedia

    en.wikipedia.org/wiki/Financial_statement

    Financial statements (or financial reports) are formal records of the financial activities and position of a business, person, or other entity. Relevant financial information is presented in a structured manner and in a form which is easy to understand. They typically include four basic financial statements accompanied by a management ...

  3. Balance sheet - Wikipedia

    en.wikipedia.org/wiki/Balance_sheet

    Balance sheet substantiation is the accounting process conducted by businesses on a regular basis to confirm that the balances held in the primary accounting system of record (e.g. SAP, Oracle, other ERP system's General Ledger) are reconciled (in balance with) with the balance and transaction records held in the same or supporting sub-systems.

  4. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    t. e. Cost of goods sold ( COGS) is the carrying value of goods sold during a particular period. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs that are incurred ...

  5. Oracle Corporation - Wikipedia

    en.wikipedia.org/wiki/Oracle_Corporation

    Oracle Cloud. Oracle Cloud is a cloud computing service offered by Oracle Corporation providing servers, storage, network, applications and services through a global network of Oracle Corporation managed data centers. The company allows these services to be provisioned on demand over the Internet.

  6. 1 Low-Risk Stock That Should Outperform the S&P 500 ... - AOL

    www.aol.com/finance/1-low-risk-stock-outperform...

    Buffett's produced an average compound annual gain of 19.8% for shareholders since taking over the business in 1965. By comparison, the S&P 500 produced an average total return of 10.2% in that ...

  7. Financial statement analysis - Wikipedia

    en.wikipedia.org/wiki/Financial_statement_analysis

    e. Financial statement analysis (or just financial analysis) is the process of reviewing and analyzing a company's financial statements to make better economic decisions to earn income in future. These statements include the income statement, balance sheet, statement of cash flows, notes to accounts and a statement of changes in equity (if ...

  8. Chart of accounts - Wikipedia

    en.wikipedia.org/wiki/Chart_of_accounts

    A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded by ...

  9. XBRL - Wikipedia

    en.wikipedia.org/wiki/XBRL

    XBRL ( eXtensible Business Reporting Language) is a freely available and global framework for exchanging business information. XBRL allows the expression of semantics commonly required in business reporting. The standard was originally based on XML, but now additionally supports reports in JSON and CSV formats, as well as the original XML-based ...

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