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You are conducting a study of how effective a midnight basketball program is on reducing inner city juvenile crime. You measure the number of crimes reported to the police before and after the program is instituted, and you compare your findings to the crime rates in another city of similar size that does not have such a program. What sort of evaluation design are you using?
Worksheet Entry
An adjustment recorded on a worksheet, which is not yet posted to formal accounting records, often used in the process of preparing financial statements.
Equity Method
An accounting technique used by companies to record their investments in other companies, wherein the investment is initially recorded at cost and subsequently adjusted to account for the investor's share of the investee's profits or losses.
Intra-entity Gross Profit
Gross profit arising from transactions within the same company, often requiring elimination during consolidation.
Cost of Goods Sold
The direct expenses related to the production of goods sold by a company, including materials and labor costs.
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