f b lf i a t aface amountface valuefactorfactoringfactoring companyfactorsfactory departmentalizationfactory journalfactory ledgerfactory overheadfactory overhead control accountfactory overhead ratefactory suppliesfacts and informationsfairfair disclosurefair presentationfair valuefair value methodfairnessfaultfavorable variancefavourable variancefeasibilityfeasibility studyfeasible areafeasible solutionfeasible solutionsfeefeedbake valuefiate combined transport b lfidelity bondfiduciary responsibilityfieldfifo costingfilefile labelfile structurefilters and burnersfinal accountfinal approvalfinal certificatefinal consumerfinal payfinal paymentfinal sales volume variancefinal statementfinal take over