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Federal laws define what is ethical. Therefore, all unethical behavior is considered unlawful.
Subsidiary Account
An individual account that records transactions related to a specific component, often used within a larger accounting system.
Raw Materials Inventory
Refers to the total cost of all the materials that are currently in stock and have not yet been used in the production process.
Factory Labor
Work performed by employees in a manufacturing setting, directly involved in producing goods.
Control Account
A summary account in the general ledger that aggregates the details held in a subsidiary ledger for easier oversight and reconciliation.
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