The Journal Entry to Record the Flow of Costs from Department

question 193

Multiple Choice

The journal entry to record the flow of costs from Department 1 into Department 2 is

• A) Work in Process-Department 2 Work in Process-Department 1 390,000
• 390,000
• B) Work in Process-Department 2 Work in Process-Department 1 330,000
• 330,000
• C) Work in Process-Department 2 Work in Process-Department 1 215,000
• 215,000
• D) Work in Process-Department 2 Work in Process-Department 1 375,000
• 375,000

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Definitions:

Abrasion

The process of wearing down or rubbing away materials through mechanical action, often seen in geological contexts.

Scraping

the process of removing material from a surface using a hard edge or object.

Gouging

The process of making grooves or marks in a surface, often related to glacial activity in geological contexts.

Cirque

An open-sided, bowl-shaped depression formed in a mountain, commonly at the head of a glacial valley; produced by erosion of a glacier.