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