Academics Research on Absorbed Account

• COMPANY CONTINUOUS USE OF OVERHEAD APPORTIONMENT: A STRATEGY FOR ACHIEVING EFFECTIVE TREATMENT OF INDIRECT EXPENSES, Onyeagba, J. N. COMPANY CONTINUOUS USE OF OVERHEAD APPORTIONMENT: A STRATEGY FOR ACHIEVING EFFECTIVE TREATMENT OF INDIRECT EXPENSES. This paper investigates the use of overhead apportionment to obtain effective treatment of indirect expenses. According to the author, the significance of indirect expenses as an overhead apportionment in a company manufactory should not be over emphasized. The apportionment process helps companies to carry along offices that do not produce anything by setting off the expenses. Thus, this paper examines the 3 processes of allocation, absorption, and apportionment needed to ensure effective cost treatment of overhead. The authors have concluded that there are absorptions and conventions involved in establishing overhead and as such intense point in pursuing accuracy over such matters as the base apportionment. The study recommends that there is need for better apportionment method of overhead expenses such as machine hour and labor hour. 
• DICTIONARY OF FINANCE AND BANKING, ACA, A. O. DICTIONARY OF FINANCE AND BANKING. This dictionary contains definition of finance and banking terminologies. Key terms discussed in this book that have been defined include absorbed account, absolute priority, absorption costing, abridged accounts, abusive shelter, and absorption rate. 
• An English Dictionary of Contemporary International Terminology of Business Communication, Management, and Finance, Haase, F. A. (2012). An English Dictionary of Contemporary International Terminology of Business Communication, Management, and Finance. Management, and Finance (November 12, 2012). This dictionary describes contemporary terminologies relating to business communication, marketing, public relations, management, and finance. The concepts defined are based on the contemporary usage in the professional setting. The terms which have been borrowed from PR, management, marketing, communication, and finance offer insight into contemporary professional communication terms. 
• CONCEPTUAL AND PRACTICAL DIMENSIONS. REORGANIZATION OF PUBLIC INSTITUTIONS AS MERGING BY ABSORPTION, Tenovici, C. O., & Brncoveanu, C. CONCEPTUAL AND PRACTICAL DIMENSIONS. REORGANIZATION OF PUBLIC INSTITUTIONS AS MERGING BY ABSORPTION. Descrierea CIP a Bibliotecii Naionale a Romniei Globalization and intercultural dialogue: multidisciplinary, 598. The adoption and implementation of appropriate legislative framework on the reorganization of public institutions in Romania resulted from three scenarios: development of economic and social plans, the need to observe framework agreements with the International Monetary Fund and European Commission, and the need to support business. This study is, thus, intended to be a model of practical and theoretical overview of the stages of the reorganization of public institutions. The author discusses different stages of reorganization through absorption which include: achieved inventory assets in debt and equity under the OMPF number 2861/9.10.2009 approving organizational rules; accounted for during inventory differences; financial statements prepared for the closure of the public institution absorbed; publication of the act of reorganization and approval; and delivery of assets, liabilities, and equity.