What must be recorded in the books to recognize the sale of a job on credit? Debit Cost of Goods Sold and Credit Finished Goods; Debit Accounts Receivable and credit Sales. Credit Work in Process and Debit Finished Goods; Debit Accounts Receivable and Credit Sales. Debit Finished Goods and Credit Cost of Goods Sold; Debit Accounts Receivable and Credit Sales. Debit to Cost of Goods Sold and Credit to Finished Goods; Debit Cash and Credit Sales. Debit Cost of Goods Sold and Credit Work in Process; Debit Accounts Receivable and Credit Sales