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  2. J. Lee Nicholson - Wikipedia

    en.wikipedia.org/wiki/J._Lee_Nicholson

    J. Lee Nicholson. J. Lee Nicholson. Jerome Lee (J. Lee) Nicholson (1863 – November 2, 1924) was an American accountant, industrial consultant, author and educator [ 1] at the New York University and Columbia University, [ 2] known as pioneer in cost accounting. He is considered in the United States to be the "father of cost accounting."

  3. File:A handjob video.ogv - Wikipedia

    en.wikipedia.org/wiki/File:A_handjob_video.ogv

    English: In this video a female is giving a handjob to a recumbent, bottomless male. Male's (age 35) genitalia are shaved and lubricated, his penis is uncircumcised and erect. The female stimulates male's penis and testicles by hand until the male achieves an orgasm and ejaculates. The biggest squirt of ejaculation ended up on female's face.

  4. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    e. Cost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, allocating, aggregating and reporting such costs and comparing them ...

  5. Job costing - Wikipedia

    en.wikipedia.org/wiki/Job_costing

    Job costing (known by some as job order costing) is fundamental to managerial accounting. It differs from Process costing in that the flow of costs is tracked by job or batch instead of by process. job cost is done for one single product The distinction between job costing and process costing hinges on the nature of the product and, therefore, on the type of production process:

  6. Double-entry bookkeeping - Wikipedia

    en.wikipedia.org/wiki/Double-entry_bookkeeping

    Accounts clerk. v. t. e. Double-entry bookkeeping, also known as double-entry accounting, is a method of bookkeeping that relies on a two-sided accounting entry to maintain financial information. Every entry to an account requires a corresponding and opposite entry to a different account. The double-entry system has two equal and corresponding ...

  7. International Standard Classification of Occupations - Wikipedia

    en.wikipedia.org/wiki/International_Standard...

    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 current version, known as ISCO-08, was published in ...

  8. Dictionary of Occupational Titles - Wikipedia

    en.wikipedia.org/wiki/Dictionary_of_Occupational...

    The Dictionary of Occupational Titles or D-O-T (DOT) refers to a publication produced by the United States Department of Labor which helped employers, government officials, and workforce development professionals to define over 13,000 different types of work, from 1938 to the late 1990s. The DOT was created by job analysts who visited thousands ...

  9. Free cash flow - Wikipedia

    en.wikipedia.org/wiki/Free_cash_flow

    Free cash flow. In financial accounting, free cash flow (FCF) or free cash flow to firm (FCFF) is the amount by which a business's operating cash flow exceeds its working capital needs and expenditures on fixed assets (known as capital expenditures). [1] It is that portion of cash flow that can be extracted from a company and distributed to ...