Examlex
The suffix -ous means "pertaining to."
First-In, First-Out Method
An inventory valuation method where the first items placed into inventory are the first ones sold.
Weighted-Average Method
An inventory costing method that calculates the cost of inventory based on the average cost of all similar items in the inventory, considering their weight.
Process Costing System
An accounting system used for homogenous products, where costs are accumulated and then assigned to units of output on an average basis.
Work in Process Account
An account that tracks the costs associated with goods that are in the process of being manufactured but are not yet complete.
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