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what are the journal entries for year-end postings for actual and applied overhead? what are 3 types of cost accumulation systems? what are typical cost

what are the journal entries for year-end postings for actual and applied overhead? what are 3 types of cost accumulation systems? what are typical cost elements that flow through the Job Order Costs System? what are source documents used to track the various cost elements in a Job Order Costs System?

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