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(Appendix 5A)All differences between super-variable costing and absorption costing net operating income are explained by the accounting for direct materials costs.
Job Order Cost Sheets
Detailed records that track the costs associated with specific jobs or orders, including materials, labor, and overhead.
Subsidiary Ledger
A group of accounts with a common characteristic.
Job Cost Sheets
Documents or records that detail the materials, labor, and overhead costs associated with a particular job or project.
Job Order Cost System
An accounting system used to assign costs to specific jobs or batches, ideal for custom or unique products and services.
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