Chapter 19, Problem 3QS

Documents in job order costing
P1 P2 P3
The left column lists the titles of documents and accounts used in job order costing. The right column presents short descriptions of the purposes of the documents. Match each document in the left column to its numbered description in the right column.
A. Time ticket
B. Materials ledger card
C. Voucher
D. Factory Overhead account
E. Materials requisition
_______l. Shows amount of time an employee works on a job.
_______2. Accumulates the cost of incurred overhead and the overhead cost assigned to specific jobs.
_______3. Perpetual inventory record of raw materials received, used, and available for use.
_______4. Shows amount approved for payment of an overhead or other cost.
_______5. Communicates the need for materials to complete a job.