Question

Click and drag on elements in order List the following documents in the order in which they are used when recording direct materials costs in job order cost accounting, with the first document on top.

1. Receiving reports
2. Materials ledger cards
3. Materials requisitions
4. Job cost sheets

Answer 1

The order in which documents are used to record direct materials costs in job order cost accounting is: receiving reports, materials requisitions, materials ledger cards, and job cost sheets.

Step-by-step explanation:

1. Receiving reports: The first document used to record direct materials costs in job order cost accounting is the receiving report. This document provides information about the materials received and their quantities.
2. Materials requisitions: The next document used is the materials requisition. It is used to request materials from the warehouse or inventory storage and specifies the job or project for which the materials are needed.
3. Materials ledger cards: After the materials requisition, the materials ledger cards are updated. These cards track the quantity and cost of materials used for each job or project.
4. Job cost sheets: Finally, the job cost sheets are updated with the direct materials costs. These sheets record all the costs associated with a specific job, including direct materials, direct labor, and manufacturing overhead.