Accounting 101
Team Fun Facts
AGSCS Programs
Finance Facts
Arrow Geo Guesser
Arrow 101
100
This concept dictates that a company should record expenses and revenues in the period they occur, even if no cash changes hands.
Accrual
100
This team member has been on a hot air balloon ride
Jaden
100
This AGSCS program utilizes blockchain
Microsoft
100
This metric appears on the income statement and represents a company’s earnings from core business operations before interest and taxes are applied.
Operating Income
100
Venlo Warehouse
100
This is the number of countries in which Arrow Electronics operates, showcasing its extensive global reach.
85 countries
200
This type of account is used to offset the value of a related account on the balance sheet, such as accumulated depreciation.
Contra account
200
This team member has completed a metric century bike ride
Jackie
200
This program is the first and only hybrid prefund program
Ciena
200
This liability account increases when cash is received before goods or services are delivered, and under ASC 606, it must be recognized as revenue only when the performance obligation is satisfied—often requiring careful allocation in multi-element SaaS contracts.
What is deferred revenue?
200
Reno Warehouse
200
This is the year Arrow was founded.
1935
300
This term describes the process of allocating the cost of an intangible asset over its useful life.
Amortization
300
This team member has 3 wedding anniversaries
Krista
300
This team has a total head count of 527
Silicon Expert
300
This financial metric measures the profitability of an investment relative to its cost, often expressed as a percentage.
ROI
300
HK Warehouse
300
This is the year Arrow move to Colorado?
2011
400
This principle requires that financial statements be prepared using the same accounting methods from period to period.
Consistency principle
400
This AGSCS team member grew up on a dairy farm
Justin
400
This AGSCS program uses modular enterprise subscriptions that turn complex supply data into practical business solutions
Silicon Expert
400
This metric, often used by investors to quickly evaluate the balance between growth and profitability in SaaS businesses, states that the sum of year-over-year revenue growth rate and EBITDA margin should exceed this threshold to be considered financially healthy.
SaaS Rule of 40
400
Guadalajara Warehouse
400
In 2025, this was Arrow Electronics’ ranking on the Fortune 500 list, reflecting its $27.9 billion in annual revenue.
154
500
This accounting error occurs when a transaction is recorded in the wrong account but with the correct amount, so the trial balance still balances.
Classification error
500
This team member received a speeding ticket for "drag racing" in a school zone.
Monique
500
This program utilizes a TradeCo model
VW
500
This term describes the mix of debt and equity that a company uses to finance its operations and growth.
Capital structure
500
Johor Bahru
500
This is how many electronic parts Arrow ships daily.
Around 1.5 million parts per day