In job costing, when raw materials are requisitioned for a job, the Raw Materials Inventory account is credited.

Name: In job costing, when raw materials are requisitioned for a job, the Raw Materials Inventory account is credited.
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When raw materials are requisitioned for a job, the cost is transferred out of the Raw Materials Inventory account (hence, it is credited) and charged to the Work in Process Inventory account (which is debited) to reflect the usage of materials in that specific job.

In Job Costing, When Raw Materials Are Requisitioned for a Job