Examlex
The summary and conclusions section of the report should include
Accounts Receivable
Monetary amounts owed to a company by its customers for goods or services provided on credit.
Dividends
Payments made by a corporation to its shareholder members. It is the portion of corporate profits paid out to stockholders.
Fiscal Year
A twelve-month period used for accounting purposes and preparing financial statements, not necessarily aligning with the calendar year.
Indirect Method
A way to present the cash flow from operating activities by starting with net income and adjusting for changes in balance sheet items.
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