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(also called labour expense) all factory wages that are directly linked to the finished product
(also called direct cost, prime cost or prime expense) expense linked directly to the...
expense that includes wages paid to workers who are directly involved in the manufacturing...
account that offsets another account: debit the one and credit the other.
subsidiary journal used to record all transactions relating to goods sold on credit to customers...
system allowing for the amount of petty cash per month to be decided beforehand.