An account that an entity uses to accurately account for certain items of cost. For that purpose, there are specific...

A system in which an entity's cost accounts are maintained separately and distinctly from its financial accounts, and the two...

An account that, in contrast to impersonal accounts, is held for each of an entity's credit customers, suppliers, or other...

An account that is not held in the name of a certain person (natural or legal person). Such an account...

A system of accounting in which both costing and financial transactions are recorded in the same set of books. In...

A system of accounting in which both costing and financial transactions are recorded in the same set of books. In...

A control account that is maintained for the purpose of exercising control over the costing ledgers. It appears in the...

A control account that is maintained for the purpose of exercising control over the costing ledgers. It appears in the...

A book of account that contains an entity's accounts to which debits and credits are posted from books of original...

The principal ledger of a cost department in which all accounts of unfinished jobs and processes are recorded and made...