ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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FOOT A COLUMN Definition
FOOT A COLUMN is to add a column of numbers. To test footing is to add the column again to check accuracy.
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TIC is Total Invested Capital.
SPLIT-OFF POINT is the stage in the production process at which joint products become identified as distinct products which can be sold or processed further; this is called the split-off point.

