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(also called indirect raw material expense) expense for raw materials, such as consumable stores, packing materials, cleaning materials and lubricants
nominal account used in the General Ledger of companies, close corporations and partnerships to...
(also called book of first entry, subsidiary book or subsidiary journal) book in which the...
list that the business draws up to record the movement of trading stock in and out of the...
(also called final adjustments) adjustments the business makes to accounting entries at the end...