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Why It Matters; 3.1 Describe Principles, Assumptions, and Concepts of Accounting and Their Relationship to Financial Statements; 3.2 Define and Describe the Expanded Accounting Equation and Its Relationship to Analyzing Transactions; 3.3 Define and Describe the Initial Steps in the Accounting Cycle; 3.4 Analyze Business Transactions Using the Accounting Equation and Show the Impact of Business.. Quarter - Q1, Q2, Q3, Q4: A quarter is a three-month period on a company's financial calendar that acts as a basis for the reporting of earnings and the paying of dividends. A quarter refers to.

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The fiscal year-end, known as FY-End, marks the completion of the 12-month accounting period for a company. During this time, the company tracks its budget goals, forecasts financial fluctuations, and generates comprehensive reports, irrespective of the calendar year. A calendar year is a regular Jan 1 to Dec 31 cycle period.. Many corporations have accounting years that begin on January 1 and end on December 31. This one-year period of time (or time interval) is referred to as a calendar year. A calendar year corporation will have quarterly accounting periods that end on March 31, June 30, September 30, and December 31.