Examlex
The hidden curriculum refers to students learning the skills and knowledge sets in certain courses that teachers secretly want their students to know.
Cost Reconciliation Report
A financial report that reconciles the estimated, budgeted, or standard costs with the actual costs incurred.
Costs Accounted For
The total costs assigned to completed units and units still in production, ensuring that all manufacturing costs are allocated according to the cost accounting method in use.
Beginning Work in Process Inventory
The inventory of partially finished goods at the start of an accounting period.
Equivalent Units
The product of the number of partially completed units and their percentage of completion with respect to a particular cost. Equivalent units are the number of complete whole units that could be obtained from the materials and effort contained in partially completed units.
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