1. Each document in the cost ledger is called a a. finished goods sheet b. stock record c. materials requisition d. job cost sheet . Which of the following would not be found in the accounting system of a service provider? a. cost ledger b. finished goods ledger c. deferred revenue account d. job cost sheets .In a job order cost accounting system, the entry to record the flow of direct materials into production is to a. debit Work in Process, credit Materials b. debit Materials, credit Work in Process c. debit Factory Overhead, credit Materials d. debit Work in Process, credit Supplies Period costs are a. found on the balance sheet b. not involved in the production process c. classified as direct labor, direct material, or factory overhead d. found on the job order cost sheets