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Rolling budgets can only be used in conjunction with zero based budgeting.
Consolidated Balance Sheet
A financial statement that combines the assets, liabilities, and shareholders' equity of a parent company and its subsidiaries into one document.
Trial Balance
A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit account column totals that are equal.
Book Value
The value of a company or asset according to its financial statements, calculated as total assets minus intangible assets (like patents) and liabilities.
Trademark
A recognizable sign, design, or expression which identifies products or services of a particular source from those of others.
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