The principal ledger of a cost department in which all accounts of unfinished jobs and processes are recorded and made...

An arrangement that arises between at least two parties who have joint control. In other words, it that arrangement where...

A joint arrangement in which the parties (i.e., joint venturers) in possession of joint control (of the underlying arrangement) have...

A method of costing that tracks the cost and revenues of individual projects and jobs within an entity. This method...

A party to a joint operation that enjoys joint control (as to the joint arrangement) and as a result has...

A joint arrangement that confers on the parties (known as joint operators) enjoying joint control (as to the arrangement) specific...

A type of control in which two parties or more contractually agree to share control of an arrangement (which is...