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Materials Ledger
The subsidiary ledger containing the individual accounts for each type of material.
Time Ticket
A record or document that tracks the amount of time an employee spends on various tasks or jobs, often used for billing and payroll.
Job Cost Sheet
A document that records the materials, labor, and manufacturing overhead costs assigned to each individual job or project.
Direct Labor
The work of factory employees that can be directly traced to the individual units of product.
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