Examlex
Which of the following accounts normally has a debit balance?
Extraordinary Item
Events or transactions that are distinct from the ordinary activities of a company, which are unusual in nature and infrequent in occurrence.
Income Statement
A financial statement that shows a company's revenues, expenses, and profits or losses over a specific period of time.
Unusual In Nature
Events or transactions that are not typical of the normal activities of the entity and thus not expected to recur frequently or regularly.
Pro Forma Earnings
Financial results excluding one-time events to give investors an idea of a company's normal earnings potential.
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