AUDIT DOCUMENTATION Definition

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AUDIT DOCUMENTATION see WORKING PAPERS.

Learn new Accounting Terms

WEIGHTED AVERAGE COST OF CAPITAL (WACC) is an average representing the expected return on all of a companys securities. Each source of capital, such as stocks, bonds, and other debt, is weighted in the calculation according to its prominence in the companys capital structure.

INVENTORY ACCUMULATION is a buildup of inventory caused primarily by unplanned events, e.g., sales not meeting expectation.

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