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Input manipulation is the least-used method in most cases of computer fraud.
Control Account
A summary account in the general ledger that consolidates the details recorded in subsidiary ledgers for easier and more effective financial analysis.
Raw Materials Inventory
The stock of unprocessed materials used in the manufacturing process.
Factory Labor
Workforce involved in producing goods within a factory setting, often comprising a significant portion of production costs.
Manufacturing Overhead Applied
The charging of manufacturing overhead costs to units produced, usually based on a predetermined overhead rate, including costs not directly tied to production like rent and utilities.
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