General ledger adjestment account represent the financial accounts in cost ledger accounting.
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A control account is maintained in the cost ledger so that double entry in the cost ledger may be completed and make it self-balancing. ... The balance in control accounts symbolizes the total of balances in a number of accounts of similar nature maintained in that subsidiary ledger to which the control account relates.
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Explanation:
general letter and student account represent the financial account in cost ledger accounting
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