Hi, Thanks for your question. Im not quite sure what you mean. There is no need to work out the debit & credits for job costing for CIMA BA2. Instead you need an understanding of the principles in that only the material and labour + overhead costs that relate to the job will be collected and transferred to find the job cost.
If its the basic principles you need (and its CIMA BA2 syllabus orientated) then our BA2 lectures will help.
Otherwise, I dont believe the journal entries are needed for BA2.