The Journal Entry to Record the Completion of a Job

question 56

Multiple Choice

The journal entry to record the completion of a job in a job costing system is:
$$\begin{array} { | l | l | l | l | } \hline \text { A } & \text { Work-In-Process Inventory } & \operatorname { xxx } & \\\hline & \text { Materials Inventory } & & \operatorname { xxx } \\\hline\end{array}$$

$$\begin{array} { | l | l | l | l | } \hline \text { B. } & \text { Materials Inventory } & \mathbf { x x x } & \\\hline & \text { Purchases } & & \operatorname { xxx } \\\hline\end{array}$$
$$\begin{array} { | l | l | l | l | } \hline \text { C. } & \text { Cost of Goods Sold } & \operatorname { xxx } & \\\hline & \text { Finished Goods Inventory } & & \operatorname { xxx } \\\hline\end{array}$$
$$\begin{array} { | l | l | l | l | } \hline \text { D. } & \text { Finished Goods Inventory } & \operatorname { xxx } & \\\hline & \text { Work-In-Process Inventory } & & \operatorname { xxx } \\\hline\end{array}$$

• A) Option A
• B) Option B
• C) Option C
• D) Option D

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Definitions:

Temple of Portunus

An ancient Roman temple in Rome, dedicated to Portunus, the god of keys, doors, and livestock, notable for its well-preserved example of Roman Republican architecture.

Pseudoperipteral

In Roman architecture, a pseudoperipteral temple has a series of engaged columns all around the sides and back of the cella to give the appearance of a peripteral colonnade.

Dipteral

An architectural term describing a classical temple plan where the columns around the peristyle are arranged in a double row.

Rostrum

A speaker’s platform.