Examlex
The materials quantity variance is
Subsidiary Ledger
A subsidiary ledger is a detailed ledger that contains account information related to a specific subsidiary account, which is then summarized in a general ledger.
General Ledger
A full archive of all monetary dealings across the duration of a company's history.
Posting References
Codes or numbers in accounting that link journal entries to specific accounts in the ledger, aiding in traceability and audit trails.
Vertical Analysis
A method of financial statement analysis in which each line item is listed as a percentage of a base figure within the statement.
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