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CA Intermediate · Cost and Management Accounting · Job Costing

In job costing, which document is used to collect and record the cost of direct materials, direct labour and overheads for each individual job as work progresses?

The job cost sheet is the document that accumulates direct materials, direct labour and overheads for a specific job. Other documents such as requisition notes, bills of materials and goods received notes record only parts of the process.

  1. AJob cost sheetCorrect
  2. BBill of materials
  3. CMaterial requisition note
  4. DGoods received note

Explanation

The job cost sheet accumulates all costs of one job. A material requisition note records only issue of materials, a bill of materials lists the required items, and a goods received note records receipt of goods.

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