COST ACCUMULATION METHODS Definition

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COST ACCUMULATION METHODS are the various ways in which the entries in a set of cost accounts may be aggregated to provide different perspectives on the information.

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COMPANY is an organized group of people to perform an activity, business or industrial enterprise.

YIELD TO CALL is the effective annual rate of return a bond earns assuming it is held until the bond's call date, not maturity, and is called (bought) by the issuer at a specific price (call price).

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