Examlex
Why would a sprinter experience muscle fatigue before a marathon runner would?
Cost Of Goods Available For Sale
The total cost of inventory available to be sold during a given period, including both beginning inventory and purchases made.
Purchase Returns
Goods returned by the buyer to the seller, usually because they are defective or not as per the order placed.
Freight In
A cost associated with transporting goods into a business, often included in the cost of goods sold because it directly relates to the cost of bringing inventory to the business.
Contra Account
An account used in the general ledger to reduce the value of a related account without adjusting the original account directly.
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