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job order costing

(Dictionary)

Author:
Harold Averkamp, CPA, MBA

Definition

The cost accounting system where costs are recorded by individual job (versus process costing system). The job order system can use standard costs or actual costs.

Dictionary

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About the Author

Harold Averkamp

For the past 52 years, Harold Averkamp (CPA, MBA) has
worked as an accounting supervisor, manager, consultant, university instructor, and innovator in teaching accounting online. He is the sole author of all the materials on AccountingCoach.com.

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