The left column lists the titles of documents and accounts used in job order cost accounting. The right column presents short descriptions of the purposes of the documents. Match each document in the left column to its numbered description in the right column.

A. Time ticket B. Materials ledger card C. Factory Payroll account D. Clock card E. Materials requisition F. Factory Overhead account G. Voucher

1. Shows amount of time an employee works on a job. 2. Temporarily accumulates the cost of incurred overhead until the cost is assigned to specific jobs. 3. Temporarily accumulates incurred labor costs until they are assigned to specific jobs or to overhead. 4. Communicates the need for materials to complete a job. 5. Shows only total time an employee works each day. 6. Shows amount approved for payment of an overhead or other cost. 7. Perpetual inventory record of raw materials received, used, and available for use.