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A mid-level accounting position between junior accountant and senior accountant. At public accounting firms, staff accountant may be an entry-level position. Staff accountants typically have bachelor degrees but are not necessarily Certified Public Accountants. Typical duties of a staff accountant include preparing journal entries and ...
Prime-cost method : the most simple method, which divides the total overhead expenses by the total material and labor costs, resulting in a decimal figure which is the rate to be used. Productive-labor-cost method : based upon the principle that indirect expenses are incurred in proportion to the cost of the labor involved. To operate the plan ...
Job costing is accounting which tracks the costs and revenues by "job" and enables standardized reporting of profitability by job. For an accounting system to support job costing, it must allow job numbers to be assigned to individual items of expenses and revenues. A job can be defined to be a specific project done for one customer, or a ...
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The International Standard Classification of Occupations (ISCO) is an International Labour Organization (ILO) classification structure for organizing information on labour and jobs. It is part of the international family of economic and social classifications of the United Nations. [ 1 ]
The Bureau of Labor Statistics (BLS) maintains the Direct Match Title File (DMTF) that contains job titles that match detailed occupations in the SOC. [5] For example, the following job titles all match to the occupation Bill and Account Collectors (SOC code of 43-3011): Collection Agent, Collections Clerk, Collections Representative, Debt Collector, Installment Agent, Installment Loan ...
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Management assertions or financial statement assertions are the implicit or explicit assertions that the preparer of financial statements is making to its users.These assertions are relevant to auditors performing a financial statement audit in two ways.