Each account in the work in process subsidiary ledger in a job order costing system is called a job cost sheet.

Subsidiary Ledger

Individual accounts with a common characteristic grouped together in a separate or secondary ledger, which is used to support a controlling account in the general ledger.

Job Cost Sheet

An account in the work in process subsidiary ledger in which the costs charged to a particular job order are recorded.

Job Order Costing

A cost accounting system in which costs are assigned to specific jobs or batches, which are often custom orders.