Job Order Cost Accounting FLASHCARDS

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Job Order Cost Accounting FLASHCARDS
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Job order cost accounting
Job order cost accounting
A cost accounting system that determines the unit
cost of manufactured items for each separate
production order
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Manufacturing overhead ledger
Manufacturing overhead ledger
A subsidiary ledger that contains a record for
each overhead item
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Materials requisition
Materials requisition
A form that describes the item and quantity
needed and shows the job or purpose
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Raw materials ledger card
Raw materials ledger card
A record showing details of receipts and issues
for a type of raw material
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Work in process subsidiary ledger
Work in process subsidiary ledger
A ledger containing the job order cost sheets
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