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The return on total assets can be calculated as profit margin times total asset turnover.

The dollar change for a comparative financial statement item is calculated by:

Adjusting entries are made after the preparation of financial statements.

A trial balance prepared after adjustments have been recorded is called a(n):

The full disclosure principle:

Investing activities include (a) the purchase and sale of long-term assets, (b) the purchase and sale of short-term investments, and (c) lending and collecting on loans.

The full disclosure principle:

The dividends account normally has a debit balance.

The revenue recognition principle: 

A trend percent, or index number, is calculated by dividing the analysis period amount by the base period amount and multiplying the result by 100.