E19-16 Defining terminology Match the following terms to thir definitions. a. A

Question

E19-16 Defining terminology Match the following terms to thir definitions. a. A record used to assign direct labor cost to specific jobs. b. A document that requests the transfer of materials to 1. Job 2. Job Cost Record 3. Job Order Costing System 4. Labor Time Record 5. Materials Requisition 6. Process Costing System the production floor c. A document that shows the direct materials, direct labor, and manufacturing overhead costs for an individual job. d. An accounting system that accumulates costs by process. e. The production of a unique product or specialized service f. Used by companies that manufacture unique products or provide specialized services.

Explanation / Answer

We can match the given terms to their definitions as below.

So, this is the matching of definition to the correct terms.

S.No. Definition S.No. Term a. A record used to assign direct labour cost to specific jobs. 4. Labor Time Record b. A document that requests the transfer of materials to the production floor. 5. Materials Requisition c. A document that shows the direct materials, direct labor, and manufacturing overhead costs for an individual job. 2. Job Cost Record d. An accounting sysytem that accumulates costs by process. 6. Process Costing System e. The production of a unique product or specialized service. 1. Job f. Used by companies that manufacture unique products or provide specialized services. 3. Job Order Costing System

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