View source for FINAL ACCOUNTS

[[INDEX_A|A]] · [[INDEX_B|B]] · [[INDEX_C|C]] · [[INDEX_D|D]] · [[INDEX_E|E]] · [[INDEX_F|F]] · [[INDEX_G|G]] · [[INDEX_H|H]] · [[INDEX_I|I]] · [[INDEX_J|J]] ·
[[INDEX_K|K]] · [[INDEX_L|L]] · [[INDEX_M|M]] · [[INDEX_N|N]] · [[INDEX_O|O]] · [[INDEX_P|P]] · [[INDEX_Q|Q]] · [[INDEX_R|R]] · [[INDEX_S|S]] · [[INDEX_T|T]] ·
[[INDEX_U|U]] · [[INDEX_V|V]] · [[INDEX_W|W]] · [[INDEX_X|X]] · [[INDEX_Y|Y]] · [[INDEX_Z|Z]]
== Definitions ==

the final accounts of an [[ORG|org]] are financial statements made [[OUT|out]] at the end of (usually) a year. There are two main statements: (1) [[INCOME_AND_EXPENDITURE_ACCOUNT|income and expenditure account]]. (2) [[BALANCE_SHEET|balance sheet]]. These accounts are used by governments as a basis on which to assess the org's [[LIABILITY|liability]] to pay [[TAX|tax]].
''(HCO PL 10 Oct 70 V)''