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All accounting statements

Accounting process

The accounting process is a cyclical activity that is carried out by [...]

Types of calculation and their purpose

Definition / explanation The calculation is used to determine the price [...]

What is the financial account?

The financial account forms part of the "liabilities side" of the [...]

Current assets

Current assets are all assets of a company, [...]

Capital assets

Fixed assets are assets that have been in a company for years [...]

Annual surplus

The annual surplus is the difference between income and [...]

Return on equity

The return on equity is the ratio of [...]

Forward calculation

A forward calculation is understood to be a trade [...]

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Popular explanations

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