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  2. Capitalization table - Wikipedia

    en.wikipedia.org/wiki/Capitalization_table

    Overview. In its simplest form, a capitalization table, or "cap table" as it is often abbreviated, is a ledger that tracks the equity ownership of a company's shareholders: that is, how its capitalization is composed. However, the term can refer to the way in which any company keeps track of all of the relevant information related to all of its ...

  3. Generally Accepted Accounting Principles (United States)

    en.wikipedia.org/wiki/Generally_Accepted...

    Accounting. Generally Accepted Accounting Principles ( GAAP or U.S. GAAP or GAAP (USA), pronounced like "gap") is the accounting standard adopted by the U.S. Securities and Exchange Commission (SEC) [1] and is the default accounting standard used by companies based in the United States . The Financial Accounting Standards Board (FASB) publishes ...

  4. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    Accounts clerk. v. t. e. Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding ...

  5. Committee on Accounting Procedure - Wikipedia

    en.wikipedia.org/wiki/Committee_on_Accounting...

    The Committee on Accounting Procedure ( CAP) was the first private sector organization that had the task of setting accounting standards in the United States. It was a committee run by the American Institute of Accountants (now known as the American Institute of Certified Public Accountants ). [1] CAP is the predecessor of the Accounting ...

  6. Accounting - Wikipedia

    en.wikipedia.org/wiki/Accounting

    t. e. Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. [1] [2] Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management ...

  7. Secondary education in the United States - Wikipedia

    en.wikipedia.org/wiki/Secondary_education_in_the...

    Secondary education is the last six or seven years of statutory formal education in the United States. It culminates with twelfth grade (age 17–18). Whether it begins with sixth grade (age 11–12) or seventh grade (age 12–13) varies by state and sometimes by school district. [1]

  8. All caps - Wikipedia

    en.wikipedia.org/wiki/All_caps

    All-caps text can be seen in legal documents, advertisements, newspaper headlines, and the titles on book covers. Short strings of words in capital letters appear bolder and "louder" than mixed case, and this is sometimes referred to as "screaming" or "shouting". [1] All caps can also be used to indicate that a given word is an acronym .

  9. K–12 education in the United States - Wikipedia

    en.wikipedia.org/wiki/K–12_education_in_the...

    K-12 education in the United States includes primary education starting in kindergarten, and secondary education ending in grade 12. Government-funded free schools are generally provided for these grades, but private schools and homeschooling are also possible. Most children begin elementary education with kindergarten (usually five to six ...