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The costs of each job are recorded in Job Account. A batch of identicalproducts. Describes Job Order Costing Accounting Basics Managerial Accounting Information And Communications Technology Fine Tune Your Manufacturing Production Process To Improve Your Bottom Line The purpose of any business is to make money and job costing is the most effective way to ensure that occurs. . These are Process of job costing which is given below. Another component of job costing is the direct cost of materials. The user can ignore the budget billing and work in process sections of this manual if job costing is used solely for equipment cost tracking. Labor parts inventory and other expenses can be posted to an equipment job. In a job costing system costs may be accumulated either by job or by batch. The unit of cost in job costing is the cost of the job itself. Accounting questions and answers. The job in a job costing sys...