Why is payroll expense relatively more important to a service business such as a public accounting firm

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Why is payroll expense relatively more important to a service business such as a public accounting firm than it is to a merchandising company such as Canadian Tire?
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Horngrens Accounting Volume 1

ISBN: 9780135359709

11th Canadian Edition

Authors: Tracie Miller Nobles, Brenda Mattison, Ella Mae Matsumura, Carol Meissner, JoAnn Johnston, Peter Norwood

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