Examlex
Which of the following is an application program?
Specific Identification Method
An inventory costing method that tracks the actual cost of each specific item in inventory until it is sold.
Equity Method
An accounting technique used for recording investments in associate companies where the investment is initially recognized at cost and adjusted thereafter for the post-acquisition change in the investor’s share of the investee’s net assets.
Journal Entries
The method by which all business transactions are recorded in a company's accounting system, using debits and credits.
Other Comprehensive Income
Portions of total comprehensive income of a company not realized in net income, including items like foreign currency translation adjustments or unrealized gains on securities.
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