A financial statement that reports a company’s assets, liabilities, and shareholders’ equity at a specific point in time. - Balance Sheet (BS), Money owed to a business by its customers for goods or services delivered. - Accounts Receivable (AR), Money a business owes to its suppliers for goods or services received. - Accounts Payable (AP), A formal record of the financial activities of a business, typically including balance sheets, income statements, and cash flow statements. - Financial Statements (F/S), The direct costs associated with the production of goods sold by a company. - Cost of Goods Sold (COGS),

Round 2: Reporting & Documents

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