cost ledger
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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“Cost ledger.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/cost%20ledger. Accessed 1 Dec. 2024.
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