Examlex
________ is the process of minimizing the duplication of information in a relational database through effective database design.
Return On Sales
A ratio used to evaluate a company's operational efficiency, calculated by dividing operating profit by sales revenue.
Accrual Accounting
A financial recording approach that documents incomes and expenditures at the time they happen, irrespective of the actual cash flow.
Accrued Revenues
Income that has been earned but not yet received, recorded as an asset on the balance sheet to reflect sales that have taken place.
Liabilities
Financial obligations or debts that a company owes to others, which must be paid back in the future.
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