When products are made to customers' orders or specifications, or if products are made in separately identifiable lots or batches, the Job Costing System is the system to use. Before this system can be used, the following modules must be set up: Accounts Payable, Inventory Control, Payroll, Accounts Receivable, and General Ledger. The Job Costing System is well suited for use by a home builder, a cabinet shop, a shipbuilder, or a printing shop to name just a few. The core of this type of system is a means to record (1) the cost of materials that can be clearly identified with the job - the direct materials, (2) the labor cost that can be clearly identified with the job - the direct labor, and (3) a share of the factory overhead cost that may reasonably be charged to the job.