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2. Income statement - Wikipedia

   en.wikipedia.org/wiki/Income_statement

   The purpose of the income statement is to show managers and investors whether the company made money (profit) or lost money (loss) during the period being reported. An income statement represents a period of time (as does the cash flow statement ). This contrasts with the balance sheet, which represents a single moment in time.

3. Financial statement - Wikipedia

   en.wikipedia.org/wiki/Financial_statement

   A balance sheet or statement of financial position, reports on a company's assets, liabilities, and owners equity at a given point in time. An income statement —or profit and loss report ( P&L report ), or statement of comprehensive income, or statement of revenue & expense —reports on a company's income, expenses, and profits over a stated ...

4. Free cash flow - Wikipedia

   en.wikipedia.org/wiki/Free_cash_flow

   Free cash flow. In financial accounting, free cash flow ( FCF) or free cash flow to firm ( FCFF) is the amount by which a business's operating cash flow exceeds its working capital needs and expenditures on fixed assets (known as capital expenditures ). [1] It is that portion of cash flow that can be extracted from a company and distributed to ...

5. Chart of accounts - Wikipedia

   en.wikipedia.org/wiki/Chart_of_accounts

   t. e. A chart of accounts ( COA) is a list of financial accounts and reference numbers, grouped into categories, such as assets, liabilities, equity, revenue and expenses, and used for recording transactions in the organization's general ledger. Accounts may be associated with an identifier (account number) and a caption or header and are coded ...

6. Statement of changes in financial position - Wikipedia

   en.wikipedia.org/wiki/Statement_of_changes_in...

   The use of this statement is to provide relevant and focused on a period, so that users of financial statements with sufficient information to: Evaluate the company’s ability to generate resources. Assess the reasons for the differences between net income and funds generated or used by the operation.

7. Government financial statements - Wikipedia

   en.wikipedia.org/.../Government_financial_statements

   Government financial statements are annual financial statements or reports for the year. The financial statements, in contrast to budget, present the revenue collected and amounts spent. The government financial statements usually include a statement of activities (similar to an income statement in the private sector), a balance sheet and often ...