The titles of documents and accounts used in job order cost accounting are given in dropdown. The short descriptions of the purposes of the documents are also given. Match each short description with the document.
Short description Title of documents or accounts
1. Communicates the need for materials to complete a job.
2. Shows only total time an employee works each day.
3. Shows amount approved for payment of an overhead or other cost.
4. Shows amount of time an employee works on a job.
5. Temporarily accumulates the cost of incurred overhead until the cost is assigned to specific jobs.
6. Temporarily accumulates incurred labor costs until they are assigned to specific jobs or to overhead.
7. Perpetual inventory record of raw materials received, used, and available for use.
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