Examlex
A relation is in ________ if every non-primary key attribute is functionally dependent on the whole primary key.
Ending Work
Refers to the work in process (WIP) at the end of an accounting period, used in calculating the cost of goods manufactured.
Equivalent Units
A concept used in process costing, converting partially finished goods into a number of completed units for accounting purposes.
Physical Units
A measure used in various contexts, referring to countable, tangible objects or units of measurement in physical systems.
Transferred Out
Costs or materials moved from one department, process, or location to another in the course of manufacturing or accounting.
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