A job order cost card is a type of subsidiary ledger.

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A job order cost card is a record that tracks the direct materials, direct labor, and overhead costs associated with a specific job or project. It is a component of a job order cost system, which is used by companies that produce custom-made products or services. The job order cost card serves as a subsidiary ledger to a company's general ledger, providing more detailed information about the costs that are incurred for each job.

A Job Order Cost Card Is a Type of Subsidiary