Job cost sheet

By: Rashid Javed | Updated on: October 24th, 2021

Job cost sheet is a document used to record manufacturing costs and is prepared by companies that use job-order costing system to compute and allocate costs to products and services.

The accounting department is responsible to record all manufacturing costs (direct materials, direct labor, and manufacturing overhead) on the job cost sheet. A separate job cost sheet is prepared for each individual job.

All necessary details about the job and costs incurred to complete the job are written on the job cost sheet.

The information about a job or order that is shown on job cost sheet usually includes job number, product name, starting date, completing date, number of units completed etc.

The information about manufacturing costs that is shown on job cost sheet usually includes materials requisition number, cost of direct materials issued, time tickets, direct labor hours, direct labor rate per hour and total cost, manufacturing overhead rate per direct labor or machine hour and total cost etc.

Job cost sheet is not only used to charge cost to jobs but is also a part of the company’s accounting record. It is used as a subsidiary ledger to the work in process account because it contains all details about the job in process.


An example of a complete job cost sheet is given below:

20 Comments on Job cost sheet
  1. Molly

    Very good article.

  2. Vance

    I for all time emailed this website post page to all my associates,
    as if like to read it afterward my friends will too.

  3. Accounting for Management


  4. rude

    Excuse me I need reply a.s.a.p..
    does administration, and order cost should be included in job cost sheet too, or just material, labor and overhead..?

    1. Mario

      All costs relating to the job should be included in the cost sheet .

    2. Carlito V. Reyes

      Hi Rude,

      No, only those costs incurred in relation to manufacturing operations are included in the Product Cost. Administrative and Ordering Costs are classified as Operating Expenses, not as Manufacturing Costs, hence are not shown in the Job Cost Sheet.


  5. tinsu

    thanks but i need more information on job cost sheet blc i am working my paper on this topic

  6. era

    where we include fuel purchased and beginning fuel?

  7. Lorraine

    That’s 2 clever by half and 2×2 clever 4 me. Thkans!

  8. Daniella

    Is there four areas in a job cost record used to accumulate costs to the job using costs elements?

  9. Awaisu

    but in simple way
    direct material+direct wages +direct labour=prime cost
    add factory overhead=work cost
    add admin&distbt =production cost
    add selling&distbt expense=cost of sale


    This is helpful information,,,thanks

  11. Manasseh Davey

    Thanks for all the information.

  12. Harry Samuels

    need some questions on job costing please

    1. Accounting For Management

      What type of questions you need?

  13. M.hassam

    Why do we make individual job cost?

  14. Kontol

    why pp very small

    1. Kontol

      sorry i cant delete it

      I was just testing I am terribly sorry. I wanted to say thanks a lot.

  15. Benaiah Fihawa

    Are we going to record the opening balance of the jobs on the Job cost sheet as well or not

Leave a comment