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A1C15

Accounting 1 Chapter 15

TermDefinition
cost of merchandise sold the original price of all merchandise sold during a fiscal period
current liabilities liabilities due within a short time, usually within a year
earnings per share the amount of net income after federal income tax belonging to a single share of stock
financial ratio a comparison between two items of financial information
gross profit on sales the revenue remaining after cost of merchandise sold has been deducted
long-term liabilities liabilities owed for more than a year
net sales total sales less sales discount and sales returns and allowances
par value a value assigned to a share of stock and printed on the stock certificate
price-earnings ratio the relationship between the market value per share and earnings per share of a stock
statement of stockholders' equity a financial statement that shows changes in a corporation's ownership for a fiscal period
supporting schedule a report prepared to give details about an item on a principal financial statement
Created by: mrs226
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