ACCOUNTING TERMS - ACCOUNTING DICTIONARY - ACCOUNTING GLOSSARY
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SHAREHOLDER OF RECORD Definition
SHAREHOLDER OF RECORD is any individual or company that owns at least one share of stock of a corporation; such shares represented by a stock certificate or record of shares held by the owners broker.
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COST ACCOUNTING is a managerial accounting activity designed to help managers identify, measure, and control operating costs.
PROPRIERTORSHIP see SOLE PROPRIERTORSHIP.