A written or electronic document authorizing the purchase of specific raw materials from a specific supplier.

Purchase record

Purchase order

Invoice 

A written or electronic document that lists the direct labour, direct materials and manufacturing overhead costs assigned to each individual job.

Requisition sheet

Purchase order

Job cost 

record 

Document specifying when jobs will be manufactured. 

 Production

schedule Stock 

inventory Job 

costing 

 Document containing the details and balance of each part in stock. 

Receiving report

Raw materials 

record Bill of materials 

Document for recording incoming shipments. 

Purchase order 

Receiving report 

Invoice

Document specifying parts needed to produce a job. 

 Job costing 

Bill of materials

Receiving report