# Non-Integrated Accounting System — Ledger Accounts
A Non-Integrated Accounting System (also called the Cost Ledger Accounting System) maintains separate ledgers for cost and financial accounts. It deals only with items connected to sales, production or other matters of factory management.
## Why Fewer Accounts Than Financial Accounting?
The cost ledger deliberately excludes several items that financial accounting records, namely:
- Purchases and expenses (in their financial form)
- Balance Sheet items — fixed assets, debtors and creditors
Because these excluded items still need a balancing counterpart in a double-entry system, they are all represented by one special account:
> General Ledger Adjustment A/c (also called Cost Ledger Control A/c)
Think of this account as the "gateway to the outside (financial) world." Any transaction that, in real life, involves cash, suppliers, customers or capital is recorded in the cost books by debiting or crediting the General Ledger Adjustment A/c — because the cost ledger does not itself keep those real accounts.
## List of Ledger Accounts Maintained
1. Stores Ledger Control A/c
2. WIP Control A/c
3. Finished Goods A/c
4. Wages Control A/c
5. Production Overheads A/c
6. Administrative Overheads A/c
7. Selling and Distribution Overheads A/c
8. Abnormal Loss A/c
9. Cost of Sales A/c
10. Costing Profit and Loss A/c
11. General Ledger Adjustment A/c (Cost Ledger Control A/c)
## How to Read the Flow
Materials, wages and overheads enter through the relevant control accounts, accumulate in WIP, transfer to Finished Goods, then to Cost of Sales, and finally settle in the Costing P&L A/c. Whenever value enters from, or leaves to, the financial world, the General Ledger Adjustment A/c is the opposite leg of the entry.
## Key Takeaway
The defining feature of the non-integrated system is the General Ledger Adjustment A/c. Master it and the journal entries become mechanical: every entry either moves cost between internal accounts, or touches the outside world via the General Ledger Adjustment A/c.