cost ledger


cost ledger
noun
ledger showing the accumulated costs classified in various ways
Hypernyms: ↑ledger, ↑leger, ↑account book, ↑book of account, ↑book

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noun
: one of the books of account in a cost system to which entries are posted from books of original entry, the various accounts therein showing the accumulated costs classified as to order, process, type of expense, and department

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a subsidiary ledger in which are recorded the costs of goods produced or services supplied.

Useful english dictionary. 2012.

Look at other dictionaries:

  • cost ledger — a subsidiary ledger in which are recorded the costs of goods produced or services supplied. * * * …   Universalium

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  • cost control account — See: cost ledger control account …   Accounting dictionary

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