In a job order costing system, the subsidiary ledger for the Work in Process Inventory account consists of

Question

Quizplus · Accepted Answer

The subsidiary ledger for the Work in Process Inventory account in a job order costing system consists of job order cost cards, which show the direct materials, direct labor, and manufacturing overhead costs associated with each specific job. This allows for accurate tracking of costs and determination of the cost of goods sold for each job. Time cards and conversion cost cards may also be used for tracking labor and overhead costs, but they would not be part of the subsidiary ledger for Work in Process Inventory. Product cost cards may be used in process costing systems, but not in job order costing systems.

In a Job Order Costing System, the Subsidiary Ledger for the Work