Examlex
Examples of fluid intelligence include memory of spelling, vocabulary, formulas, and dates in history.
Cost Ledger
A subsidiary ledger that contains individual accounts for each type of cost, including materials, labor, and overhead, used in process costing systems.
Job Cost Sheet
A document that records the materials, labor, and overhead costs incurred for a specific job or project.
Materials Requisitions
A document or electronic form that authorizes the transfer of materials from storage to production, specifying types, quantities, and the purpose of the materials needed.
Controlling Account
A controlling account is a summary account in the general ledger that aggregates the total balances of all related subsidiary accounts. It is often used in relation to accounts receivable and payable.
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