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Process Costing

A cost accounting method whereby an entity determines and accumulates direct costs, and allocates indirect costs of a production process...

EMA

It stands for equity method accounting; an accounting method for treating investments in associates (associate companies). Equity accounting is usually...

Cash Basis Accounting

A method of accounting whereby an entity recognizes its income and expenses on the general ledger on a cash basis-...

Accrual Basis Accounting

A method of accounting whereby an entity recognizes its income and expenses on the general ledger on an accrual basis-...

ABC Inventory Classification

An accounting method that is applied as an inventory control for the practical purpose of categorizing inventory by order of...

ABC

An accounting method that is applied as an inventory control for the practical purpose of categorizing inventory by order of...