ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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IN THE BLACK Definition
IN THE BLACK means making money; the opposite of "in the red."
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FINANCIAL INSTITUTION CONFIRMATION REQUEST is a confirmation sent to the client's bank or other financial institution asking the bank to confirm directly to the auditor information about balances at a particular date.
COGAS is Cost Of Goods Available for Sale. See COST OF GOODS SOLD.
