Chapter 19 What are the two basic types of cost accounting systems? What is a job cost sheet? To what type(s) of firms is job order costing applicable? What are the cost accounting source documents? How should manufacturing costs be recorded? What is a perpetual inventory system? What is a job as it relates to cost accounting? What is a job cost sheet? What type(s) of information does a job cost sheet show? What type(s) of cost(s) does a job cost sheet include? What is a materials requisition? Page 1 of 2 What are examples of direct labor costs? What is the predetermined overhead rate? How is the overhead cost applied to a job recorded? What is underapplied overhead? What is overapplied overhead