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weighted-average: A periodic inventory cost flow alternative whereby the cost of goods sold and the cost of ending inventory are determined by using a weighted-average cost of all merchandise available for sale during the period.

work sheet: A columnar schedule used to summarize accounting data.

working capital: Current assets minus current liabilities.

working capital turnover: A measure of the amount of working capital used in generating the sales of a period; computed by dividing net sales by average working capital.