Job cost sheet

An essential accounting record in assigning costs to jobs is a job cost sheet. A job cost sheet is a form used to record the costs chargeable to a specific job and to determine the total and unit costs of the completed job.

Postings to job cost sheets are made daily, directly from supporting documents.

Companies keep a separate job cost sheet for each job. The job cost sheets constitute the subsidiary ledger for the work in process inventory account. Each entry to work in process inventory must be accompanied by a corresponding posting to one or more job cost sheets.

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