tracing
Definition 1
Accounting: Following a specific piece of financial information back to its originating document by following its audit trail.
Definition 2
Cost accounting: Assignment of a cost to an activity or cost object based on a cause-and-effect (causal) relationship. Tracing is preferred over allocation where the required data is obtainable at a reasonable expense.
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tracing is in the Accounting & Auditing subject.
tracing appears in the definition of the following term: source document
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