Examlex
From an evolutionary perspective,
Cash Disbursements
Outgoing payments made by a business, often documented in a cash disbursement journal, including expenses, creditor payments, and other financial outflows.
Cost of Goods Sold
Cost of goods sold (COGS) represents the direct costs attributable to the production of goods sold by a company, including materials and labor.
Merchandise Inventories
Goods or products that a company holds for the purpose of sale to customers in the ordinary course of business.
Sales Budget
A detailed plan that estimates future sales, usually expressed in both units and dollars, for a specific period.
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