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Which of the following documents is used to record the issue of direct materials to a job in job costing?
Question

Which of the following documents is used to record the issue of direct materials to a job in job costing?

A.

Purchase Order

B.

Goods receipt note

C.

Material requisition

D.

Purchase requisition

Correct option is C

Correct Answer:
(c) Material Requisition

Explanation:

In job costing, a Material Requisition is used to record the issue of direct materials to a specific job. This document is sent to the storekeeper to request the required materials for production. It ensures proper tracking of material usage and helps in cost allocation to different jobs.

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