The concept says that managers should be evaluated on the basis of revenues and/or expenses they can control is known as the: Management by exception concept. Controllability concept. Responsibility concept. None of these. The entry to record cost of selling a particular job in a job-order costing system would include a: Debit to finished goods inventory and a credit to cost of goods sold. Debit to cost of goods sold and a credit to finished goods inventory. Debit to cost of goods sold and a credit to work in process Inventory. Credit to work in process and a debit to finished goods Inventory.