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According to Fortune Magazine, Walmart is ranked number one in revenue, although it currently generates only about one-third of its revenues outside the United States.
Operating Expenses
Costs incurred through normal business operations, such as rent, utilities, and payroll, that are not directly tied to production.
Periodic Inventory System
A system where inventory levels and cost of goods sold are determined at the end of the accounting period, rather than continuously.
Double Entry Accounting
An accounting system that maintains the balance of the accounting equation (Assets = Liabilities + Equity) by recording each transaction twice, once as a debit and once as a credit.
Single Entry Accounting
A method of bookkeeping that records only one side of each financial transaction, typically sufficient for smaller, simpler businesses.
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