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The Pregnancy Discrimination Act (PDA) requires that employers treat maternity leave the same as other personal or medical leaves.
Job-Order Costing System
A costing system used to accumulate and assign costs to custom orders, projects, or jobs, typically in manufacturing or services.
Overapplied
When the overhead cost allocated to products exceeds the actual overhead costs incurred, requiring adjustment.
Underapplied
A situation where the actual manufacturing overhead costs are higher than the amount allocated to products.
Job-Order Costing System
A job-order costing system is an accounting method that tracks and accumulates costs for individual jobs or batches, which are distinct and can be separately identified.
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