Final answer:
The claim that each indirect-cost pool has its own account in the general ledger within a job-cost system is false. A job-costing system usually has a collective manufacturing overhead account that amasses indirect costs to allocate to jobs.
Step-by-step explanation:
The statement that in a job-cost system, each indirect-cost pool has its own account in the general ledger is false. Typically, in a job-costing system, indirect costs are accumulated in a single overhead cost pool and then allocated to individual jobs, rather than having individual accounts for each. The general ledger will often contain a single manufacturing overhead account, which collects all of the indirect costs. These costs are then allocated to jobs based on a pre-determined overhead rate.