Examlex
Distinguish between primary and secondary data.
Ending Inventory
The total value or quantity of goods in stock at the end of an accounting period, reflecting purchases, sales, and adjustments during the period.
Weighted-Average Method
A cost accounting method used to determine the cost of goods sold and ending inventory, calculating an average cost per unit of inventory.
Work in Process
Work in process (WIP) refers to the materials and goods that are partway through the manufacturing process but are not yet complete.
Processing Department
A division within a company or factory where a specific type of processing or work is carried out.
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