Until you close a job or change the status of the job to Complete - No Charges, you can make material, resource, and scrap charges to the job. Closing a discrete job prevents any further activity on the job.

Costing Job Close Transactions
Closing a job calculates final costs and variances. The actual close date that you specify determines the accounting period that WIP uses to recognize variances. You can back date the close to a prior open period if desired.

The close process writes off the balances remaining in the WIP elemental valuation accounts to the elemental variance accounts that you defined by accounting class, leaving a zero balance remaining in the closed job. If there is a positive balance in the job at the end of the close, here are the accounting entries for a job close:

Account                                                        Debit       Credit
WIP accounting class variance accounts                XX           -
WIP accounting class valuation accounts                -            XX