Reference Entry

cost ledger control account

Edited by Jonathan Law

in A Dictionary of Accounting

Fifth edition

Published in print July 2016 | ISBN: 9780198743514
Published online November 2016 | e-ISBN: 9780191803147
cost ledger control account

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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 with the net total of the entries made in the ...

Reference Entry.  84 words. 

Subjects: Accounting

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