SUNDRY RECEIVABLES represent miscellaneous receivables.
KEOGH is a pension plan in the United States that allows a business to contribute a portion of profits into a tax-sheltered account.
VARIANCE, in accounting, is the difference between a projected number and the actual number, e.g. 1. a budget variance is spending either more or less from the amount that was budgeted; and 2. a cost variance is the difference between actual cost and standard cost in the categories of direct material, direct labor, and direct overhead.
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