BUSINESS HIGH SCHOOL-ACCOUNTING II Under-applied Factory Overhead Closing Factory Overhead Accounts Job Order Cost Accounting Chapter 22 Over-applied Factory Overhead Source Documents Job Order Time Card Job Cost Sheets Materials Requisition Form Content Vocabulary: Cost Accounting System Over-applied Factory Overhead Under-applied Factory Overhead Accounting II Essential Learning Expectations-Chapter 22: The three source documents used in a job order cost accounting system are the job cost sheet, the materials requisition form, and the job order time card. Factory overhead costs may be over-applied or under-applied at the end of the fiscal period.