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Investments glossary

Financial Accounting

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Quotes of the day:

Old is gold, but new is platinum.

— Amit

Financial accounting is a specific branch of accounting involving a process of recording, summarizing, and reporting the myriad of transactions resulting from business operations over a period of time. These transactions are summarized in the preparation of financial statements, including the balance sheet, income statement and cash flow statement, that record the company’s operating performance over a specified period.



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