Final answer:
Costs of different jobs are not maintained in a single subsidiary ledger account; they are tracked separately to allow for detailed financial management and analysis.
Step-by-step explanation:
The statement is false. In accounting, costs of different jobs are typically not maintained in a single subsidiary ledger account but are instead tracked separately to ensure that each job can be evaluated for profitability and cost control. Subsidiary ledgers provide detailed information about a specific aspect of a business's finances, so commingling the costs of different jobs in a single account would not provide the detailed and specific information necessary for accurate financial management and analysis.