Examlex
How does a just war differ from a total war?
Direct Method
A way of preparing a cash flow statement where actual cash receipts and payments are reported, rather than adjusting net income for accruals.
Reciprocal Method
An accounting technique used in managerial accounting to allocate costs between support departments, taking into account the mutual services they provide to each other.
Sequential Method
An approach to cost allocation in which support department costs are allocated to other support and operating departments sequentially, one after another, based on a predetermined order.
Reciprocal Services
Services exchanged between departments within an organization, used in cost accounting to allocate service department costs to producing departments.
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