Share capital (shareholders' capital, equity capital, contributed capital, or paid-in capital) is the amount invested by a company’s| Corporate Finance Institute
Common types of assets include current, non-current, physical, intangible, operating, and non-operating. Correctly identifying and| Corporate Finance Institute
Inventory is a current asset account consisting of all raw materials, work-in-progress, and finished goods that a company has accumulated.| Corporate Finance Institute
The Retained Earnings formula represents all accumulated net income netted by all dividends paid to shareholders. Retained Earnings are part| Corporate Finance Institute
Return on Invested Capital (ROIC) is a profitability or performance measure of the return earned by those who provide capital, i.e., bondholders and stockholders.| Corporate Finance Institute
ROA Formula. Return on Assets (ROA) is a type of return on investment (ROI) metric that measures the profitability of a business in relation to its total assets.| Corporate Finance Institute
Return on Equity (ROE) is a measure of a company’s profitability that takes a company’s annual return (net income) divided by the value of its total shareholders' equity.| Corporate Finance Institute
Stockholders Equity (also known as Shareholders Equity) is an account on a company's balance sheet that consists of share capital plus| Corporate Finance Institute
Marketable securities are unrestricted short-term financial instruments that are issued either for equity securities or debt securities of a publicly listed company.| Corporate Finance Institute
The three financial statements are the income statement, the balance sheet, and the statement of cash flows. See them explained in detail.| Corporate Finance Institute
Accounts Receivable (AR) represents the credit sales of a business, which have not yet been collected from its customers. Companies allow| Corporate Finance Institute
The Income Statement is one of a company's core financial statements that shows its profit and loss over a period of time.| Corporate Finance Institute
Enroll in CFI’s Accounting Fundamentals course for expert guidance through the accounting process and building blocks of financial analysis.| Corporate Finance Institute
Cost of Goods Sold (COGS) measures the direct cost incurred in the production of any goods or services. It includes material cost, direct| Corporate Finance Institute
A three-statement model links the income statement, balance sheet, and cash flow statement into one dynamically connected financial model.| Corporate Finance Institute
Explore cash equivalents, their examples, role in working capital and importance in financial modeling for accurate liquidity analysis and valuation.| Corporate Finance Institute
Explore CFI's full catalog of accounting courses and free resources aimed at beginners and finance professionals. Learn accounting online at your own pace.| Corporate Finance Institute
Learn the essentials of analyzing financial statements to understand a company's financial health. Discover key metrics, methods, and best practices.| Corporate Finance Institute
Master financial modeling by learning to create accurate forecasts with Excel, understand its role in business decisions, and access free CFI resources.| Corporate Finance Institute