ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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CUMULATIVE EARNINGS Definition
CUMULATIVE EARNINGS is the sum of all earnings over the time periods in question.
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FINANCIAL SYSTEM is an information system, comprised of one or more applications, that is used for any of the following: collecting, processing, maintaining, transmitting, and reporting data about financial events; supporting financial planning or budgeting activities; accumulating and reporting cost information; or supporting the preparation of financial statements.
COD is Cash On Delivery; which is exactly what it means.