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Return on Equity (ROE)

by Online Tutorial & Training Guide | Oct 28, 2025 | Financial Statements, Terminologies

Measures how effectively a company generates profit from shareholders’ investments. Calculated as Net Income ÷ Shareholders’ Equity. A key metric for investors.

Cash Flow Statement

by Online Tutorial & Training Guide | Oct 18, 2025 | Financial Statements, Terminologies

Reports the inflows and outflows of cash from operating, investing, and financing activities. It explains why net income may differ from cash position. Vital for understanding liquidity and sustainability.
  • Common Stock
  • Return on Equity (ROE)
  • General Ledger (G/L)
  • Purchases
  • Mortgage Payable
  • Consistency Principle
  • External Audit
  • Cash Flow Statement
  • Telephone Expense
  • Construction in Progress

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