Unit Cost
Unit cost is the total expense incurred to produce, store, and sell one unit of product or service. It includes direct costs like materials and labour and may include allocated overhead. Understanding unit cost is essential for pricing, profitability analysis, and cost control in manufacturing and retail.
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Unpaid Expenses
Unpaid expenses are costs incurred but not yet paid at the end of an accounting period. They are recorded as…
Unappropriated Retained Earnings
Unappropriated retained earnings are the portion of net income not designated for a specific purpose (like dividends or reserves). They…
Uncollectible Accounts
Uncollectible accounts are receivables that are deemed unlikely to be recovered, often due to customer default or bankruptcy. These bad…
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