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6 Cards in this Set

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  • Back
cost accounting system
measuring, recording, and reporting of product costs
job order cost system
costs assigned to each job or batch- customization
process cost system
used with a large volume of similar products- costs accumulated for a specific time period
equivalent units
measure of the work done during the period expressed in fully completed units
conversion costs
direct labor and overhead
activity based costing
allocates overhead to multiple activity cost pools