Quarter-End Closing
Quarter-end closing is the accounting process conducted at the end of each fiscal quarter to finalise books, reconcile accounts, and prepare interim financial reports. It ensures up-to-date financial data for shareholders, regulators, and internal management. Quarterly closings also support compliance with reporting requirements for public companies.
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Quality of Earnings
Quality of earnings refers to how sustainable and reliable a company’s earnings are. High-quality earnings stem from core operations, not…
Qualified Retirement Plan
A qualified retirement plan meets the requirements set by tax authorities (like IRS or HMRC) for favourable tax treatment. Examples…
Quota
In accounting and finance, a quota refers to a set sales or production target. It’s commonly used in budgeting, forecasting,…
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