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Financial Statements
Reports that summarize the financial performance and position of a business, including balance sheet, income statement, and cash flow statement.
End-Of-Period Spreadsheet
A financial document used to gather and adjust account information from the ledger in order to prepare financial statements at the end of an accounting period.
Capital Balance
The amount of money that owners have invested in a company, not including any profits or losses.
Natural Business Year
A fiscal year that ends when a company's sales are at their lowest point in their annual cycle.
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