SMALL-CAP Definition

SMALL-CAP is a stock with a capitalization, meaning a total equity value, of less than $500 million.

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ENTITY CONCEPT is the concept that financial accounting and reporting relates only to the activities of a specific business entity and not to the activities of the owners of that entity.

STAFF ACCOUNTANT, on average, is a professional who is a CPA in good standing or CPA candidate with one to three years of professional experience. The staff accountant is supervised in the field by senior personnel and performs tasks such as tests of transactions and preparation of work papers.

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