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Financial Concepts

Use this as a quick reference guide to key financial terms and concepts, as a way to further your own education, or as a resource as you train others. Most include an example that illustrates the concept.

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Revenue/Sales/Top Line
Revenue (also known as sales) refers to the value of what a company sold to its customers during a given period. On the income statement it is the top line.
SG&A (Selling, General, & Administrative) Expenses
SG&A stands for Selling, General, and Administrative expenses and includes the day to day expenses not directly related to manufacturing the product or selling the service.

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