Answer:
c. cost ledger
Explanation:
Cost ledger is an accounting document that maintains costs records relating to various nominal or real accounts. Real accounts contain records of assets and property of a business. They include cash, furniture, building, plant and machinery. Nominal accounts are concerned with profits, loss, and expenses.
A cost ledger classifies accumulated costs in different ways. The cost ledger is the principal ledger in cost accounting. It contains all sub accounts and is similar to the general ledger in financial accounts. Each job, process, product, cost center, or project is recorded in a separate account.
