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  2. Sheet (sailing) - Wikipedia

    en.wikipedia.org/wiki/Sheet_(sailing)

    A mainsheet is a line connected to the boom which allows a sailor to control the speed of a boat. The jib sheet attaches to the clew of the jib, and controls it. The jib has a sheet on each side, only one of which (the leeward one) will be in use at one time. The spinnaker sheet attaches to the clew (s) of the spinnaker, if carried.

  3. Statement of changes in equity - Wikipedia

    en.wikipedia.org/wiki/Statement_of_changes_in_equity

    For small and medium enterprises (SMEs), the statement of changes in equity should show all changes in equity including: total comprehensive income. owners' investments. dividends. owners' withdrawals of capital. treasury share transactions. They can omit the statement of changes in equity if the entity has no owner investments or withdrawals ...

  4. Final accounts - Wikipedia

    en.wikipedia.org/wiki/Final_accounts

    Section 210 deals with the preparation of final accounts by companies, while section 211 deals with the form and the contents of the balance sheet and the profit and loss account. Trading account. A trading account records the factory or direct expense/ incomes. It shows the results of the buying and selling of goods.

  5. Affirmative action in the United States - Wikipedia

    en.wikipedia.org/wiki/Affirmative_action_in_the...

    In the United States, affirmative action consists of government-mandated, government-approved, and voluntary private programs granting special consideration to groups considered or classified as historically excluded, specifically racial minorities and women. [1] [2] These programs tend to focus on access to education and employment in order to ...

  6. Form W-4 - Wikipedia

    en.wikipedia.org/wiki/Form_W-4

    Form W-4. Form W-4 (officially, the " Employee's Withholding Allowance Certificate ") [1] is an Internal Revenue Service (IRS) tax form completed by an employee in the United States to indicate his or her tax situation ( exemptions, status, etc.) to the employer. The W-4 form tells the employer the correct amount of federal tax to withhold from ...

  7. Debits and credits - Wikipedia

    en.wikipedia.org/wiki/Debits_and_credits

    t. e. Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. [1] [2] Each transaction transfers value from credited ...