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Business- Audit Firm, Law Firm,

hospitals, printing press, ship bldg Factory Labour Cost-


companies, aircraft companies salary & Benefits factory
workers

RM Invty control account


summarizes the detailed
data (Sub ledger) regarding
specific inventory accounts
in the subsidiary ledger.

Cost assign each job  0or atch; to


compute cost per job

Job Order Cost Mftg. Cost- WIP Invtry- FG Invtry- COGS


System- 
Manufacturing Cost MOH records daily ex. machinery repairs, inDM/DL
Records periodically- property taxes, deprn
insurance; Controlled Acct.
Job Order Sheet-specific job, total & Unit cost IF assigned in WIP; Debit to WIP Inty; Credit to
completed; Summarize Jost complted (transferred to RM, FL, MOH
FG to await sale) & not completed at the end of acctg.
period Documents
Source
Material Requisation Slip-authorisation issue RM
Source documents posting Job Cost sheet & WIP
Inty

Time Tickets- include Emp. name,


hrs worked, acct, Job chared, total
Labour cost

Predetermined OH rate= Estimated annual OH


cost/Est. Activity level (allocation Base)

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