Reference: 03-09
the Following Journal Entries Without Dollar Data Were

question 14

Multiple Choice

Reference: 03-09
The following journal entries without dollar data were taken from the accounting records of Case Company. Case company has a job-order costing system and applies overhead to jobs using a predetermined overhead rate. $$\begin{array} { | c | l | l | l | } \hline 1 . & \text { Work in Process } & \text { XXX } & \\\hline & \text { Manufacturing Overhead } & \text { XXX } & \\\hline & \text { Wages Payable } & & \text { XXX } \\\hline & & & \\\hline 2 . & \text { Salary Expense } & \text { XXX } & \\\hline & \text { Wages Payable } & & \text { XXX } \\\hline & & & \\\hline 3 . & \text { Manufacturing Overhead } & \text { XXX } & \\\hline & \text { Accumulated Depreciation } & & \text { XXX } \\\hline & & & \\\hline 4 . & \text { Work in Process } & \text { XXX } & \\\hline & \text { Raw Materials } & & \text { XXX } \\\hline & & & \\\hline 5 . & \text { Work in Process } & \text { XXX } & \\\hline & \text { Manufacturing Overhead } & & \text { XXX } \\\hline & & & \\\hline 6 . & \text { Manufacturing Overhead } & \text { XXX } & \\\hline & \text { Raw Materials } & & \text { XXX } \\\hline & & & \\\hline \text { 7. } & \text { Finished Goods } & \text { XXX } & \\\hline & \text { Work in Process } & & \text { XXX } \\\hline & & & \\\hline 8 . & \text { Raw Materials } & \text { XXX } & \\\hline & \text { Accounts Payable } & & \text { XXX } \\\hline\end{array}$$
-The entry to record the purchase of raw materials is:

• A)8.
• B)4.
• C)6.
• D)1.

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Definitions:

Prototypes

Original or first models of something from which other forms are copied or developed, often used in the context of product design and cognitive psychology.

Heuristic

A mental shortcut that allows people to solve problems and make judgments quickly and efficiently, often using past experiences and common sense.

Decision

The process of making choices by identifying a decision, gathering information, and assessing alternative resolutions.

Polya's Four Steps

A problem-solving approach involving four phases: understanding the problem, devising a plan, carrying out the plan, and looking back at the solution process.