A job card or job ticket is maintained for every job that workers complete for a cost accounting system. When a worker begins a job, a job card with the number of the job is given to him/her.
The worker record on the job card the time of taking up and finishing the job. In most cases this is done by computers and other electronic devices. As soon as a job is completed the worker is given job card of another job to be done by him.
In case the job is suspended or the worker does not get another job soon after the completion of a job, he should contact the time-keeper so that appropriate booking of waiting time may be made on the ‘Idle time card”.
A job card, thus, performs two functions in the bigger cost accounting picture:
- It authorises a worker to carry out the operations detailed thereon.
- It enables the correct allocation of wages to jobs, operations or processes.
- Reducing normal idle time.
- Giving clear, logical and suitable information to the costing accounting department.
- Providing a link between the production control and costing departments
- Job cards also give information about number and particulars of job accurately.