What are the important ledgers to be maintained under non-integrated accounting system in the Cost Accounting?

(a) The important ledgers to be maintained under non-integrated accounting system in the Cost Accounting are the followings: (a) Cost Ledger - This is the principle ledger of the cost department in which impersonal accounts are recorded. This ledger is made self-balancing by maintaining therein a Control Account for each subsidiary ledger. (b) Stores Ledger - It contains an account for each item of stores. The entries in each account maintained in this ledger are made from the invoice, goods received note, material requisitions, material received note etc. Accounts in respect of each item of stores show receipt, issue and balance in physical as well as in monetary terms. (c) Work-in-Process Ledger - This ledger is also known as job ledger, it contains accounts of unfinished jobs and processes. All material costs, wages and overheads for each job in process are posted to the respective job accounts in this ledger. The balance in a job account represents total balance of job/work-in-process, as shown by the job account. (d) Finished Goods Ledger - It contains an account for each item of finished product manufactured or the completed job. If the finished product is transferred to stock, a credit entry is made in the work-in-process ledger and a corresponding debit entry is made in this ledger.