Which of the following is NOT a common term used in financial reporting?

The term "Pedagogy" refers to the method and practice of teaching, particularly in education. It is not associated with financial reporting. Financial reporting involves key concepts and terminology that specifically relate to the financial status and performance of a business. Terms like "Revenue," "Liabilities," and "Assets" are integral components of financial statements, each serving an important role in conveying an organization’s financial health. Revenue represents the income generated from normal business operations, Liabilities refer to the company's debts or obligations, and Assets represent resources owned by the organization. Thus, "Pedagogy" is outside the context of financial reporting terminology, making it the correct answer.