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Franz Boas was a proponent of (promoted) :
Return on Assets
Return on assets (ROA) is a financial ratio that indicates how profitable a company is relative to its total assets, calculated by dividing net income by total assets.
Multiple Step Income Statement
An income statement that separates operational revenues and expenses from non-operational ones to calculate net income.
Adjusted Trial Balance
A list of all accounts and their balances after adjusting entries have been made, used to prepare financial statements.
Gross Profit
The difference between revenue and the cost of goods sold, indicating the efficiency of core operations before overhead costs.
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