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The formula for determining IQ had a serious flaw in that
Income Statement
A financial statement that provides a summary of a company's revenues, expenses, and profits/losses over a specific period of time.
Balance Sheet
A financial statement that presents a company's financial position at a specific point in time, detailing assets, liabilities, and shareholders' equity.
Temporary Accounts
Accounts that are used to collect balances over a single accounting period, which are then reset by transferring the balance to a permanent account, including revenue, expense, and dividends accounts.
Nominal Accounts
Accounts that are closed at the end of each accounting period, including all income, expense, and withdrawal accounts.
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