Examlex
What was the most notable asset of the Crusader army that travelled to the Holy Land in 1096?
Equivalent Unit
A measure used in cost accounting to express the amount of work done by an incomplete process on units of production in terms of fully completed units.
Process Costing
A costing methodology used in industries where production is continuous and costs are assigned to units of output through the manufacturing process.
First-In, First-Out
An inventory accounting method where the oldest items (first-in) are sold or used first (first-out), affecting the cost of goods sold and ending inventory valuation.
Cost Reconciliation Report
A financial report that reconciles the beginning and ending costs for a period, often used in manufacturing to track material, labor, and overhead.
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