The Journal Entry to Record Wages Earned by the Factory

question 39

Multiple Choice

The journal entry to record wages earned by the factory maintenance personnel would include a:

• A)credit to Direct Labor
• B)credit to Administrative Wages
• C)debit to Manufacturing Overhead
• D)debit to Work-in-Process Inventory

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Definitions:

Implicit Memory

Memory that influences thoughts and behaviors without conscious awareness, including skills and procedures learned through experience.

Serial Position Effect

The tendency to recall the items at the beginning and end of a list more readily than those in the middle.

Recency Effect

The tendency to remember the most recently presented information better than information presented earlier.

Primacy Effect

A cognitive bias that results in a person remembering information presented at the beginning of a list better than information in the middle or end.