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In the elaboration theory of training design,SCM refers to
Accounting Cycle
The series of steps in processing financial transactions, from the initial recording to the preparation of financial statements.
Current Ratio
A liquidity ratio that measures a company's ability to pay short-term obligations or those due within one year, calculated by dividing current assets by current liabilities.
Current Liabilities
Financial commitments that need to be settled within a year or during the regular operation period of a company.
Current Assets
Assets that a company expects to convert into cash, sell, or consume within one year or its operating cycle, whichever is longer.
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