The primary documents used in a job order costing system are the

• job order cost sheets which, for incomplete jobs, serve as the Work in Process Inventory subsidiary ledger; cost sheets for completed jobs not yet de¬ livered to customers constitute the Finished Goods Inventory subsidiary ledger; and cost sheets for completed and sold jobs compose the Cost of Goods Sold subsidiary ledger.

• material requisition forms, which trace the is¬ suance of raw materials to the specific jobs in Work in Process Inventory so that direct mater¬ ial can be included on the job order cost sheets.

• employee time sheets, which record the hours worked and jobs worked on by employees so that direct labor can be included on the job or¬ der cost sheets.

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