MARKET TO BOOK VALUE is calculated by dividing the market value (MV) of a company, i.e., the total value of all its outstanding shares, by the value of its tangible assets (TA). Also known as TOBIN RATIO = MV/TA.
KOBO is a currency of Nigeria.
RETURNS INWARDS are goods sold on credit to a customer and returned for some reason to be refunded for (Sales returns).
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