Indirect Materials Definition Indirect Materials Definition: Small items of material such as glue and nails. These items may become an integral part of a finished product but are traceable to the product only at great cost or inconvenience. Other Related Accounting Articles: Direct Materials Definition Raw Materials Definition Cost of Goods Sold Full Costing Definition Direct Material Price Variance Back flush Accounting Material Requirements Planning (MRP) Definition Indirect Cost Definition Explaining Assets in terms of Accounting Vertical Integration Definition Recommended Books ! Or Download E accounting book in MS-word format for just 20 $ - Click here to Download Tweet Pin It Shamsa Rafique Accounting Definitions No Comments Home » Accounting Definitions » Indirect Materials Definition About The Author Shamsa Leave a Reply Cancel replyYour email address will not be published. Required fields are marked *Comment Save my name, email, and website in this browser for the next time I comment.