cost ledger

cost ledger
The books of account in which the cost accounting records are contained. These records may be kept manually or be computer-based and may be either separate or integrated with the financial records.

Accounting dictionary. 2014.

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  • cost ledger — noun ledger showing the accumulated costs classified in various ways • Hypernyms: ↑ledger, ↑leger, ↑account book, ↑book of account, ↑book * * * noun : one of the books of account in a cost system to which entries are posted from books of original …   Useful english dictionary

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

  • cost ledger control account — cost control account The control account that appears in the financial accounting ledger in an accounting system in which separate books are maintained for the financial and costing records. The balance on the cost ledger control account agrees… …   Accounting dictionary

  • ledger — Synonyms and related words: Domesday Book, account, account book, accounts payable ledger, accounts receivable ledger, address book, adversaria, album, annual, appointment calendar, appointment schedule, balance sheet, bank ledger, bankbook, bill …   Moby Thesaurus

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

  • Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… …   Wikipedia

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • General ledger — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

  • Historical cost — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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