APPLICATION CONTROL Definition

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APPLICATION CONTROL is the programmed procedure in application software designed to ensure completeness and accuracy of information.

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ACCOUNTING RATIO is the result of dividing one financial statement item by another. Ratios help analysts interpret financial statements by focusing on specific relationships.

ANALYSTS' ESTIMATES is where analysts, stockbrokers and banks give opinions and forecasts (often referred to as estimates) as to future company performance. Broker recommendations and other data are provided by Barra's Global Estimates service. BARRA collate and analyze the brokers' forecasts, and calculate consensus figures from the individual data.

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