Examlex
Discuss the meaning of decision-support system, the different types of decision-support systems, and how they are useful to managers.
Cookie Jar Reserves
Accounting practices where companies set aside reserves during good financial periods to smooth out earnings in future, less favorable periods.
Estimated Obligations
The predicted liabilities or commitments a company expects to incur in the future, often found in financial planning and budgetary processes.
Overreserving
Overreserving refers to setting aside more funds or reserves than necessary for anticipated obligations or liabilities, which can affect a company's financial statements by overstating expenses.
Prior Period Adjustment
Adjustments made to a company's financial statements to correct errors or misstatements in previously issued financial reports.
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