The document that serves as the basis for recording direct labor on a job cost sheet is the clock card.

Name: The document that serves as the basis for recording direct labor on a job cost sheet is the clock card.
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The document that serves as the basis for recording direct labor on a job cost sheet is typically the time ticket, not the clock card. The time ticket records the amount of time an employee spends on a specific job.

The Document That Serves as the Basis for Recording Direct