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  2. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    The cost of goods produced in the business should include all costs of production. [10] The key components of cost generally include: Parts, raw materials and supplies used, Labor, including associated costs such as payroll taxes and benefits, and; Overhead of the business allocated to production. Most businesses make more than one of a ...

  3. Uniform Certified Public Accountant Examination - Wikipedia

    en.wikipedia.org/wiki/Uniform_Certified_Public...

    With the exception of ISC, each section's score is weighted evenly between multiple-choice questions (MCQs) and tasked-based simulations (TBSs). ISC is instead weighted 60% on MCQs and 40% on TBSs. The exam is scored between 0 and 99 with a minimum of 75 being required to pass each section.

  4. Human resource accounting - Wikipedia

    en.wikipedia.org/wiki/Human_resource_accounting

    Approaches to human development accounting were first developed in 1691. The next approach was developed from 1691 to 1960, and the third phase was post-1960. [1] There are two approaches to HRA. Under the cost approach, also called the "human resource cost accounting method" or model, there is an acquisition cost model and a replacement cost ...

  5. Financial accounting - Wikipedia

    en.wikipedia.org/wiki/Financial_accounting

    In cost accounting, classification is basically on the basis of functions, activities, products, process and on internal planning and control and information needs of the organization. Financial accounting aims at presenting 'true and fair' view of transactions, profit and loss for a period and Statement of financial position (Balance Sheet) on ...

  6. Unraveling the Mysteries: Why Are Reindeer Called Reindeer? - AOL

    www.aol.com/unraveling-mysteries-why-reindeer...

    Reindeer, Rangifer tarandus, are familiar hoofed animals that live in cold climates near the North Pole. In many societies, children learn about reindeer from a very early age. This is true even ...

  7. Colorado Buffaloes' Travis Hunter wins Heisman Trophy

    www.aol.com/colorado-buffaloes-travis-hunter...

    Travis Hunter, University of Colorado cornerback/wide receiver, poses with the Trophy during the Heisman Trophy press conference at the Marriott Marquis on Saturday in New York.

  8. Alabama's College Football Playoff ranking illustrates ...

    www.aol.com/alabamas-college-football-playoff...

    Manuel came armed Tuesday with an answer for why the committee liked Alabama ahead of 10-2 Miami or even other 9-3 teams like Ole Miss and South Carolina. He pointed to Alabama’s 3-1 record ...

  9. Backflush accounting - Wikipedia

    en.wikipedia.org/wiki/Backflush_accounting

    Cost of ending inventory can be calculated by using the LIFO or FIFO inventory accounting methods, or other less common methods. The end of the accounting period is considered usually the end of each month because otherwise some taxes like the VAT (value added tax) cannot be charged. The monthly stock-taking is the main disadvantage of the ...