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Definition of Cost ledger
1. Noun. Ledger showing the accumulated costs classified in various ways.
Lexicographical Neighbors of Cost Ledger
Literary usage of Cost ledger
Below you will find example usage of this term as found in modern and/or classical literature:
1. Auditing Theory and Practice by Robert Hiester Montgomery (1912)
""Improved Real Estate cost ledger." "Improved Real Estate Operating Ledger."
In the Lot Ledger the lots are carried at cost. Unimproved tracts should be ..."
2. 20th Century Bookkeeping and Accounting: A Treatise on Modern Bookkeeping by James Williams Baker (1918)
"The cost clerk opens an account in the cost ledger with this order, describing
it by the number of the production order and the name of the person for whom ..."
3. Accounting Theory and Practice by Roy Bernard Kester (1921)
"Voucher A job distribution summary is unnecessary, as the amounts are entered in
total in the Contract cost ledger column, and the details of these entries ..."
4. Accounting Practice and Procedure by Arthur Lowes Dickinson (1913)
"It follows that the cost ledger account not only forms a controlling account over
the cost ledgers, but itself represents the amount sunk in goods, ..."
5. Auditing: A Practical Manual for Auditors by Lawrence Robert Dicksee (1900)
"The same total is debited to cost ledger Account, and credited to Stores Account
in the General Ledger, so that the balance of the former will still agree ..."
6. Principles of Factory Cost Keeping by Edward Preston Moxey (1913)
"controlling the factory cost ledger. The same control exercised by the Stores
account in the general ledger over the stores ledger is found in the case of ..."
7. The Science of Accounts: A Presentation of the Underlying Principles of by Harry Clark Bentley (1911)
"The cost ledger. The cost ledger is a book employed when the Production Order
... The cost ledger is subsidiary to the Manufacturing account, which should ..."
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