In a job-order costing system,the subsidiary accounts for the Work in Process Inventory account are the:
A) Standard cost cards.
B) Job cost sheets.
C) Individual Accounts Payable accounts.
D) Cost of production report.

Question

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Job cost sheets are used to track the costs associated with a particular job or work order as it moves through the production process. These costs are accumulated in the Work in Process Inventory account, which represents the total cost of all incomplete jobs currently in production. Standard cost cards are used in a standard costing system, rather than a job-order costing system, to establish and maintain predetermined standard costs for materials, labor, and overhead. Individual Accounts Payable accounts are used to track payments to suppliers, and are not directly related to the Work in Process Inventory account. The cost of production report is a summary of the costs incurred during a production period, and is typically used in process costing systems rather than job-order costing systems.

In a Job-Order Costing System,the Subsidiary Accounts for the Work