A separate account for each material that is employed in the manufacturing process is found in the materials ledger. Therefore, the correct answer is the second option.
A materials ledger is a tool that is used to collect transaction data for materials used in the manufacturing process. The materials that it collects data from are the ones whose master data is stored in the material master.
Materials ledger used the data to calculate prices to valuate these materials. It can calculate prices in multiple currencies and actual costing. Using a materials ledger improves the transparency of material movements and inventory.
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