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
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
Webster's New International English Dictionary. Новый международный словарь английского языка Webster. 2012