MEMOS written records supporting journal entries. Credit memos support credits, while debit memos support debit entries. See Memo Entry.
RETAIL is the selling of goods directly to consumers; usually in small quantities and not for resale.
COST DRIVER is any activity or series of activities that takes place within an organization and causes costs to be incurred. Cost drivers are used in a system of activity-based costing to charge costs to products or services. Cost drivers are applied to cost pools, which relate to common activities. Cost drivers are not restricted to departments or sections, as more than one activity may be identified within a department.
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