After the Adjusting Entries Are Journalized and Posted to the Accounts

question 28

Multiple Choice

After the adjusting entries are journalized and posted to the accounts in the general ledger the balance of each account should agree with the balance shown on the

• A) adjusted trial balance.
• B) post-closing trial balance.
• C) the general journal.
• D) adjustments columns of the worksheet.

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Definitions:

Direct Labor-Hours

Direct labor-hours refer to the total hours worked by employees directly involved in the production process, used as a basis for allocating labor costs to products.

Machine-Hours

The total hours that machinery is operated during a specific period for production purposes.

Departmental Predetermined Overhead Rates

These rates are calculated to allocate manufacturing overhead costs to specific departments, based on estimated or actual overhead and activity levels.

Machine-Hours

A measure of production time using machinery; used as a basis for allocating manufacturing overhead costs to products.