RESULTS FROM OPERATION Definition

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RESULTS FROM OPERATION is a synonym for the financial statement of a corporation: P&L, balance sheet, statement of cash flows, and sometimes a statement of owners equity. See FINANCIAL STATEMENT.

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NARRATIVE, in accounting, is a written description of an internal control system.

FLOWCHART, in accounting, is a schematic representation of a sequence of operations in an accounting system or computer program. Also called a flow diagram or flow sheet.

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