In a Job Order Cost Accounting System, the Entry to Record

question 157

Multiple Choice

In a job order cost accounting system, the entry to record the flow of direct materials into production is to

• A) debit Work in Process, credit Materials
• B) debit Materials, credit Work in Process
• C) debit Factory Overhead, credit Materials
• D) debit Work in Process, credit Supplies

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Definitions:

Pupil

The opening in the center of the iris of the eye that allows light to enter the retina.

Special Senses

The senses including vision, hearing, taste, smell, and equilibrium, which have specialized organs devoted to them.

Complex Sensory Organs

Organs specialized for the perception of stimuli such as sight, hearing, balance, taste, and smell, integrating multiple structural and functional components.

Optic Disc

The point of exit for ganglion cell axons leaving the eye, where the optic nerve begins, and notably lacks photoreceptor cells, creating a "blind spot."