The cost of direct materials is assigned to a job by the use of a source document known as a

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The materials requisition form is the source document used to assign the cost of direct materials to a job. It documents the amount and type of materials taken from inventory and charged to a specific job. A job cost sheet tracks the cost of each job, while a control account is a summary account used in the general ledger to keep track of transactions in a specific account or department. A production order is a document that specifies the quantity and type of products to be produced for a specific job or order.

The Cost of Direct Materials Is Assigned to a Job