 describe what a job cost sheet is and how it is used. If we see an essay question like this, we're looking at a job cost sheet and that can give us an indication that we are using a job cost system. So we may first, if we don't know exactly where to start, start off with what a job cost system is, when it might be used. And then we can go into the job cost sheets and how the job cost sheets relate to the job cost system. So a job cost system is typically a system one of two that's going to be used for production processes, although it could also be used for service companies as well. Usually in cases where we're going to have some type of customization, where the things that we're producing the jobs we're working on will be different. And therefore we need to track costs between the inventory or the jobs in a separate way so that we can track those costs that will differ from job to job because those jobs are going to be different in nature. There's going to be some type of customization typically. So we can think of a construction company, or we can think of anything we make that's going to be customized if we have the custom guitars or custom jewelry, anything that's going to be customized could be used, a job cost system could be used in. So within the job cost system, then we have the job sheets. So what is a job sheet? It's going to be the supporting document. It's kind of like a subsidiary ledger. If you take all the sheets together, you can think of them as a supporting documentation, kind of like a subsidiary ledger to the accounts on the trial balance or the balance sheet for inventory, including the inventory that's not yet completed work in process, and the inventory that is completed finished goods. Those two numbers on the balance sheet are just going to be one number for, say, work in process. We're going to have one number representing work in process, and that's going to include a lot of stuff. The work in process account includes direct labor, well, it includes labor, material, and overhead, and it includes those for multiple jobs. And so we need more detail than what it's going to be on the balance sheet or the trial balance. That detail, some of it can be found on the general ledger, as can be found with any kind of account.