The document that serves as the basis for recording direct labor on a job cost sheet is the time ticket.

Time Ticket

A document that records the amount of time an employee spends on different jobs and tasks.

Job Cost Sheet

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

Direct Labor

The wages or costs directly associated with the production of goods or the provision of services, involving labor directly involved in manufacture or service delivery.