GROUP ACCOUNTS Definition

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GROUP ACCOUNTS are the financial statements of a group of companies. These are usually presented in the form of consolidated accounts.

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EARNINGS FROM OPERATIONS (EFO) represent earnings before other operating items less (i) depreciation and amortization plus (ii) other income less (iii) other expense.

ENTERPRISE RESOURCE PLANNING (ERP) is an information system or process that integrates all operational data and related applications for an entire enterprise. ERP systems permit organizations to manage resources across the enterprise.

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