Cost accounting. Cost accounting is a process of collecting, recording, classifying, analyzing, summarizing, allocating and evaluating various alternative courses of action & control of costs. Its goal is to advise the management on the most appropriate course of action based on the cost efficiency and capability.
FDR was the first and only president to serve more than two terms. Passed by Congress in 1947, and ratified by the states on February 27, 1951, the Twenty-Second Amendment limits an elected president to two terms in office, a total of eight years.
In May 1995, the United States Supreme Court ruled 5-4 in U.S. Term Limits, Inc. v. Thornton (1995). The ruling says that states cannot impose term limits on their federal Representatives or Senators. The U.S. Term Limits was the largest private organization pushing for Congressional term limits.