Which of the following would not be found in the accounting system of a service provider?

A) cost ledger
B) finished goods ledger
C) deferred revenue account
D) job cost sheets

Service Provider

A company or organization that offers services to others, such as telecommunications, utilities, or healthcare.

Finished Goods Ledger

The subsidiary ledger that contains the individual accounts for each kind of commodity or product produced.

Deferred Revenue

Money received by a company for goods or services yet to be delivered or performed; classified as a liability on the balance sheet until the transaction is completed.