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Distinguish between the substitution effect and substitute products.
Adjusting Entry
An accounting record made at the conclusion of a financial period to distribute revenue and expenses to the correct period of their occurrence.
Vertical Analysis
A method of financial statement analysis in which each entry for each of the three major categories of accounts (assets, liabilities, and equity) in a balance sheet is represented as a proportion of the total account.
Income Statements
A financial report summarizing a company's revenues, expenses, and profits over a specified period.
Trends
General directions in which something is developing or changing, often identified through the analysis of data over periods of time.
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