Question

.............. is a subsidiary ledger maintained in cost accounting.

• A. Debtor ledger
• B. Creditor ledger
• C. Work-in-Progress ledger
• D. Receivables ledger

Hint:

WIP ledger tracks incomplete work — essential in cost records.

Answer 1

The Correct Option is C

In cost accounting, different subsidiary ledgers are maintained to record detailed information about specific elements of cost.
The Work-in-Progress (WIP) ledger is an important subsidiary ledger used to keep track of incomplete jobs, contracts, or processes still under production.
It records the costs incurred on each incomplete unit or batch, including materials, labour, and overheads.
This helps determine how much cost is tied up in unfinished work at any time.
Debtor or Creditor ledgers are part of financial accounting, not cost accounting.
So, the Work-in-Progress ledger is the correct answer.