Job order costing accumulates the costs of direct material, direct labor, and overhead charged to each job. As a result, job costing can be viewed in tree related parts. Materials accounting maintains materials inventory records, charges direct material to job, and charges indirect materials to overhead. Labor accounting maintains payroll related accounts, charges direct labor to jobs, and charges indirect labor to overhead. Overhead accounting accumulates overhead costs, maintains overhead detail records, and charges a share of overhead to each job. The basics of job order costing involve only eight types of accounting entries, one for each of the following: