noun
ledger showing the accumulated costs classified in various ways
• Hypernyms: ↑ledger, ↑leger, ↑account book, ↑book of account, ↑book
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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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a subsidiary ledger in which are recorded the costs of goods produced or services supplied.
Useful english dictionary. 2012.