REPORTABLE SEGMENT Definition

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REPORTABLE SEGMENT is a business segment or geographical segment for which IAS 14 requires segment information to be reported.

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LIQUIDITY RATIO see CASH RATIO.

TRIAL BALANCE is a listing of the accounts in your general ledger and their balances as of a specified date. A trial balance is usually prepared at the end of an accounting period and is used to see if additional adjustments are required to any of the balances. Since the basic accounting system relies on double-entry bookkeeping, a trial balance will have the same total debit amount as it has total credit amounts.

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