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حسابداری و مالی::
دفتر معین
A summary of the job-cost record is typically found in a subsidiary ledger.
When jobs are completed or sold, they are recorded in the finished goods inventory records of jobs in the subsidiary ledger.
General ledger accounts with "Control" in their titles (for example, Materials Control and Accounts Payable Control) have underlying subsidiary ledgers that contain additional details, such as each type of material in inventory and individual suppliers Robinson must pay.
Some companies simultaneously make entries in the general ledger and subsidiary ledger accounts.
Others, such as Robinson, make entries in the subsidiary ledger when transactions occur and entries in the general ledger less frequently, often on a monthly basis.
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