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Job Order Cost System
An accounting system that accumulates costs by individual jobs when the products or services are distinguishable from each other.
Time Tickets
Documents or electronic records used to track the amount of time an employee spends on a specific job or project.
Job Cost Sheets
Documents that track the direct materials, direct labor, and manufacturing overhead for a specific job, used in job costing systems.
Direct Labor
Costs associated with the labor directly involved in the production of goods or services.
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