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Significant influence
Describe how to determine if an investment results in significant influence.
Subsidiary Ledger
Individual accounts with a common characteristic grouped together in a separate or secondary ledger, which is used to support a controlling account in the general ledger.
Job Cost Sheet
An account in the work in process subsidiary ledger in which the costs charged to a particular job order are recorded.
Job Order Costing
A cost accounting system in which costs are assigned to specific jobs or batches, which are often custom orders.
Job Order Cost
A cost system that assigns costs directly to a specific job or batch of product, tracking direct labor, direct materials, and overhead.
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