Chapter 3, Problem 3.4SE

Understanding key document terms in a job cost shop (Learning Objective 2)

Listed below are several document terms. Match each term with the corresponding statement in the list provided. Some terms may be used more than once and other terms may not be used at all.

Terms
a. Bill of materials	b. Job cost record	c. Production schedule
d. Purchase orders	e. Raw materials record	f. Labor time record
g. Receiving report	h. Materials requisition	i. Invoice

1. 1. A(n) _____ is used to accumulate all of the costs affiliated with each job.
2. 2. All direct laborers in the factory fill out a(n) _____.
3. 3. The accounting department will not pay a(n) _____ unless it agrees with the quantity of parts both ordered and received.
4. 4. Each item in the raw materials storeroom has its own _____.
5. 5. The _____ is a control for the materials stored in the storeroom. In order to get direct materials, a(n) _____ must be presented.
6. 6. Before production begins, a manufacturer’s purchasing department issues _____ to its supplier for needed direct materials.
7. 7. A(n) _____ is typically a duplicate of the purchase order but without the quantity pre-listed on the form.
8. 8. The _____ is like a list of ingredients in a recipe, stating the materials needed to produce a product.