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Total overhead variance.
(b) Prepare the journal entries to record the transactions and events in 2016.
Percentage-Of-Completion
An accounting method used to recognize revenues and expenses of long-term projects proportionally to the work completed to date.
Cost Recovery
The process of recovering the cost of an investment, expense or other outlay over time.
Statement of Changes
The Statement of Changes outlines the alterations in equity for a specified period, showing how net income and other changes directly affect a company's financial position.
Net Assets
The difference between total assets and total liabilities, representing the owners' or shareholders' equity in a company.
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