Examlex
Both direct labor cost and indirect labor cost are product costs.
End-Of-Period Spreadsheet
A tool used in accounting to gather all account balances at the end of an accounting period to prepare financial statements.
Dividends
Money paid out to shareholders by a business, generally coming from the business's profits.
Common Stock
A type of security that represents ownership in a corporation, giving holders voting rights and a share in the company's profits through dividends.
Retained Earnings
The portion of net income that is not distributed to shareholders but is kept by the company for reinvestment or debt payment.
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