Examlex
_______________ are generally unregulated and are normally restricted to high net worth individuals.
Weighted-Average Method
An inventory costing method that calculates the cost of goods sold and ending inventory based on the weighted average of all units available for sale during the period.
Equivalent Units of Production
A concept used in cost accounting to standardize the quantity of output by converting unfinished products into their equivalent of finished goods.
Cost Per Equivalent Unit
A calculation used in process costing that measures the cost of producing a single unit, accounting for partially completed units.
Job-Order Costing
An accounting method that accumulates and assigns costs to specific jobs or batches of products.
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