INSIDER TRADING Definition

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INSIDER TRADING is the trading, primarily of securities, by management or others who have special access to unpublished information. If the information is used to illegally make a profit, there may be large fines and possible jail sentences.

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TARGET is the goal intended to be attained and which is believed to be attainable, e.g. sales target, margin target, or profit target.

CONTRA REVENUE ACCOUNT is an account that is offset against a revenue account on the income statement.

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