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  • Wednesday, May 28, 2025
  • The Financial Encyclopedia
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Cost Accounting

A branch of accounting that is concerned with producing the information that enables an entity's management to control and evaluate...

    Physical Exchange Traded Fund

    An exchange traded fund (ETF) that holds the actual assets it is intended to track. It tracks a target index...

      Physical ETF

      An exchange traded fund (ETF) that holds the actual assets it is intended to track. It tracks a target index...

        OH Control Account

        For a manufacturer, it is a type of control account that tracks and control the indirect manufacturing costs (OH: overhead...

          Fixed-Income Exchange Traded Fund

          A type of exchange traded fund (ETF) that mainly invests in various fixed-income securities such as corporate bonds or government...

            Overheads Control Account

            For a manufacturer, it is a type of control account that tracks and control the indirect manufacturing costs (overhead costs)...

              Fixed-Income ETF

              A type of exchange traded fund (ETF) that mainly invests in various fixed-income securities such as corporate bonds or government...

                Nominal Account: Examples

                A nominal account (temporary account) is a type of account (a general ledger account/ GL account) that closes at the...

                  Nominal Account

                  A type of account (a general ledger account/ GL account) that closes at the end of each accounting year. Basically,...

                    Actively Managed Exchange Traded Fund

                    A type of exchange traded fund (ETF) that is run by a manager that actively engages in decision making and...