In accounting system, a document which consists of all assigned cost for specific job is classified as

The correct answer is: D. both a and b

A job cost record is a document that contains all the costs assigned to a specific job. It is used to track the costs of materials, labor, and overhead incurred in completing a job. A job cost sheet is a form that is used to summarize the costs incurred on a job. It is typically used to calculate the cost of goods sold for a job.

Both a job cost record and a job cost sheet are source documents. A source document is a document that provides evidence of a transaction. In the case of job costing, source documents would include purchase orders, invoices, time sheets, and material requisitions.

Here is a brief explanation of each option:

• A. Job cost record: A job cost record is a document that contains all the costs assigned to a specific job. It is used to track the costs of materials, labor, and overhead incurred in completing a job.
• B. Job cost sheet: A job cost sheet is a form that is used to summarize the costs incurred on a job. It is typically used to calculate the cost of goods sold for a job.
• C. Source document: A source document is a document that provides evidence of a transaction. In the case of job costing, source documents would include purchase orders, invoices, time sheets, and material requisitions.
• D. Both a and b: A job cost record and a job cost sheet are both source documents.