RETURN ON STOCKHOLDERS EQUITY Definition

RETURN ON STOCKHOLDERS EQUITY is a measure of how profitably the company is utilizing shareholders funds. It is calculated: profit after tax + total stockholders equity. Also called RETURN ON NET WORTH.

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PROCESSING CONTROL, in accounting, is an internal control included in computer software designed to assure that all transactions are handled as authorized and none omitted or added.

INSURANCE BROKER is a specialized broker who secures insurance business and places it with recognized underwriters.

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