1. Job Order Cost Accounting FLASHCARDS

2. Job order cost accounting A cost accounting system that determines the unit cost of manufactured items for each separate production order Job order cost accounting

3. Manufacturing overhead ledger A subsidiary ledger that contains a record for each overhead item Manufacturing overhead ledger

4. Materials requisition A form that describes the item and quantity needed and shows the job or purpose Materials requisition

5. Raw materials ledger card A record showing details of receipts and issues for a type of raw material Raw materials ledger card

6. Work in process subsidiary ledger A ledger containing the job order cost sheets Work in process subsidiary ledger

7. For additional reinforcement of accounting terms, visit the crossword puzzle on this Web site.