Examlex
Text analytics is the subset of text mining that handles information retrieval and extraction, plus data mining.
Journal Entry
A record in accounting that represents a transaction, showing the accounts affected and the amounts debited and credited.
Overapplied Balance
A situation in cost accounting where the amount of overhead applied to products or services exceeds the actual overhead costs incurred.
Manufacturing Overhead Account
An account used to record all indirect costs associated with the production process, including utilities, rent, and salaries for managers.
Work in Process
Inventory items that are in the production process but are not yet completed goods.
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