A summary of the job-cost record is typically found in a subsidiary ledger.

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A job-cost record is a document used in cost accounting to keep track of the costs associated with a specific job, project, or production order. The job-cost record contains details such as the direct labor, direct materials, and manufacturing overhead costs associated with a specific job. The job-cost record is typically maintained in a subsidiary ledger, which is a detailed record of an individual account, such as a customer or a vendor. Therefore, the summary of the job-cost record is also typically found in a subsidiary ledger.

A Summary of the Job-Cost Record Is Typically Found in a Subsidiary