Charging costs to an individual activity can be accomplished through the use of any of the other accounting modules. Accounts payable vouchers, debit memos and manual checks are ways to distribute cost to the Job Costing System. You can also distribute costs from the Payroll System and the Inventory Control System to the Job Costing System.
In all cases, the posting of transactions to an activity is similar to expensing an item to a general ledger account or an inventory product. The difference is that the detail distribution lines require that the ledger be jc when posting to an activity.
The amounts posted to an activity are ultimately posted to the expense account specified on the Enter or Change Activities screen. At the end of each period, before the closing processes are run on the Closing menu, the process Post Jobs / Work in Process is run from the Select, Job Costing menu.
If a job is still open, all the amounts posted to job activities during the period are moved from their expense accounts to their work in process accounts (the work in process account is specified on the Enter or Change Job screen). If a job has been closed during the period, the amounts accumulated in the Work in Process Account from previous periods are moved back to the expense account.
This chapter gives examples of how to use the other accounting modules to charge costs to a job activity.