The job cost sheet is used in both job-order and process costing.

Question

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The job cost sheet is used in job-order costing, while in process costing, the materials, labor, and overhead are typically accumulated on a production report or equivalent document. Therefore, there would be no job cost sheet used in process costing, and journal entries to record the flow of materials, labor, and overhead would be different from those used in job-order costing.

The Job Cost Sheet Is Used in Both Job-Order and Process