Which inventory account is not typically present in job order costing?

In job order costing, companies track costs based on individual jobs or orders, and thus they utilize specific inventory accounts that reflect the various stages of production. The three primary inventory accounts in job order costing are raw materials, work in process, and finished goods.

Raw materials represent the inputs that have yet to be processed. Work in process accounts for costs associated with products that are in the manufacturing process but not yet completed. Finished goods include products that have been completed and are ready for sale.

The term "abandoned goods" is not a standard inventory account. It suggests a scenario where goods have been abandoned during production, which is not a typical category recognized in job order costing systems. Instead, if a job is not completed or abandoned, it would still be tracked under the work in process account until a decision is made concerning those goods.

Therefore, the reason "abandoned goods" is the correct answer is that it does not represent a recognized inventory category in the context of job order costing, while the other options are essential components of the overall inventory management in this costing method.