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Integral System of Accounting

A system of accounting in which both costing and financial transactions are recorded in the same set of books. In...

Debt Exchange Traded Fund

An exchange traded fund (ETF) that provides exposure to a basket of debt securities such as bonds, notes, T-bills, etc....

Cost Ledger Control Account

A control account that is maintained for the purpose of exercising control over the costing ledgers. It appears in the...

Debt ETF

An exchange traded fund (ETF) that provides exposure to a basket of debt securities such as bonds, notes, T-bills, etc....

Cost Control Account

A control account that is maintained for the purpose of exercising control over the costing ledgers. It appears in the...

Dividend Exchange-Traded Fund

An equity exchange traded fund (equity ETF) that holds stocks in companies that have a history of paying and distributing...

Dividend ETF

An equity exchange traded fund (equity ETF) that holds stocks in companies that have a history of paying and distributing...

Ledger

A book of account that contains an entity's accounts to which debits and credits are posted from books of original...

Work In Process Ledger

The principal ledger of a cost department in which all accounts of unfinished jobs and processes are recorded and made...

Equity Exchange-Traded Fund

A type of ETF (exchange-traded fund) that is set up to invest in equity securities in a manner replicating a...