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Owners and managers require financial statements to make important business decisions that affect its continued operations. Financial analysis is then performed on these statements to provide management with a more detailed understanding of the figures. These statements are also used as part of management's annual report to the stockholders.
The cash flow statement (previously known as the flow of funds statement), shows the sources of a company's cash flow and how it was used over a specific time period. It is an important indicator of a company's financial health, because a company can report a profit on its income statement , but at the same time have insufficient cash to operate.
The trading statement is an expanded version of sales portion of the Income statement. The trading statement's main objective is to determine sales, cost of sales and gross profit . [1] The trading statement it's part of effective book keeping within the accounting discipline .
Template usage notes. The editor placing this template in an article should promptly begin a discussion on the article's talk page. In the absence of any discussion, or if the discussion has become dormant, then this tag may be removed by any editor.
In various online banking programs, MT940 is used as an interface to other programs (e.g. for accounting), with which the account statement data are processed further. The MT formats (Message Types, MT) currently used in the SWIFT community, which also include MT940, are to be replaced in the long term by the XML formats described in the ISO ...
In object-oriented programming, the template method is one of the behavioral design patterns identified by Gamma et al. [1] in the book Design Patterns.The template method is a method in a superclass, usually an abstract superclass, and defines the skeleton of an operation in terms of a number of high-level steps.
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