Job cost sheet

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:



8 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..?

  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?

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