Match the Terms with the Definitions $T$ Account
J) Trial Balance

question 13

Multiple Choice

Match the terms with the definitions.

-To enter an amount on the right side of an account.

• A) balance
• B) credit
• C) credit balance
• D) debit
• E) debit balance
• F) double-entry accounting
• G) footings
• H) normal balance
• I) \( T \) account
• J) trial balance

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Definitions:

Job Cost Sheet

A document that records the materials, labor, and manufacturing overhead costs assigned to each individual job in production.

Predetermined Overhead Rate

An established cost allocation rate that assigns expected indirect costs to products or services based on a chosen activity base.

Level of Activity

The volume or scale of operation in a business, often influencing costs and efficiency, such as the number of units produced or sold.

Cost of Unused Capacity

The costs incurred for not utilizing production or service capacity to its fullest potential.