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CMA Intermediate · Cost Accounting · Job Costing

In a job costing system, the document on which direct materials, direct labour and overheads for an individual order are accumulated is called the:

The job cost sheet is the document on which all costs of an individual job are accumulated. It records direct material, direct labour, direct expenses and absorbed overheads. A requisition note covers only materials, and a budget is only a plan.

  1. ABill of materials
  2. BJob cost sheetCorrect
  3. CMaterial requisition note only
  4. DProduction budget

Explanation

The job cost sheet is opened for each job and collects direct material, direct labour, direct expenses and absorbed overheads. A requisition note records only material issues, and a bill of materials lists required components. A production budget is a plan, not a record of job costs.

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