MATCHING

140.     Match the items in the two columns below by entering the appropriate code letter in the space provided.

             A.    Cost accounting                                    F.    Process cost system

             B.    Materials requisition slip                       G.    Job cost sheets

            C.    Time ticket                                            H.    Predetermined overhead rate

            D.    Cost accounting system                         I.    Overapplied overhead

             E.    Job order cost system                           J.    Underapplied overhead

____     1.  Used to apply manufacturing overhead to jobs.

____     2.  Measures, records, and reports product costs.

____     3.  When actual manufacturing overhead costs are greater than the overhead applied to products.

____     4.  Manufacturing cost accounts are fully integrated into the general ledger.

____     5.  Source document which authorizes issuance of raw materials to production.

____     6.  Appropriate when products have distinguishing and heterogeneous characteristics.

____     7.  Constitute a subsidiary ledger for Work in Process Inventory.

____     8.  Indicates number of hours that employees work and the account to be charged.

____     9.  Appropriate when products are homogeneous and are produced continuously.

____   10.  When actual manufacturing overhead costs are less than the overhead applied to products.