Professional Documents
Culture Documents
Search the Internet for 3 companies that fit into the two categories.
Apply It!
State whether a job order costing system or a process
costing system would typically be used to account for the
costs of the following:
a.Manufacturing golf tees
b.Manufacturing custom-designed fencing for a specific golf
course
c.Providing pet grooming
d.Manufacturing golf balls
e.Manufacturing dog food
f.Providing private golf lessons
Information Needed in a Job Order
System: Documents
• What types of manufacturing information would be
important to track for a company that makes fine jewelry?
Information Document
Amount of each type of material on hand Material Ledger
Quantity of material used on each order Materials Requisition
Labor cost used on each order Time Tickets
Total cost of making order Job Cost sheet
Cost incurred on jobs in process Cost Ledger
Total cost of all completed jobs Finished Goods Ledger
Materials Ledger
Shows a record of the amount
of each material on hand.
Materials Requisition
Provides authorization for materials to
be released from the inventory storage
area.
Time Tickets
Filled out by
employees, shows
amount of time spent
working on each job
and labor cost.
Job Cost Sheet
Lists materials from requisition form,
labor costs from time tickets and
overhead used on each job.
• Production Scheduler
• Purchasing Agent
• Receiving Department
• Storeroom Supervisor
• Skilled Craftsman
• Accountant
You are to answer questions concerning procedures and
documents they would use in your jobs.
The goal of this assignment is to understand the
information needed by various manufacturing personnel
and then attach a name to documents that report that
information.