Which of the Following Journal Entries Definitely Contains an Error

question 94

Multiple Choice

Which of the following journal entries definitely contains an error? $\begin{array} { | l | l | r | r | } \hline 1 & \text { Raw-Material Inventory } & 200,000 & \\\hline & \text { Direct-Material Price Variance } & 5,000 & \\\hline & \text { Accounts Pavable } & & 205.000 \\\hline 2 & \text { Raw-Material Inventory } & 38,000 & \\\hline & \text { Direct-Material Price Variance } & & 2,000 \\\hline & \text { Accounts Payable } & & 36,000 \\\hline 3 & \text { Raw-Material Inventory } & 156,000 & \\\hline & \text { Direct-Material Price Variance } & & 8.000 \\\hline & \text { Work-in-Process Inventory } & & 148,000 \\\hline 4 & \text { Work-in-Process Inventory } & 67,000 & \\\hline & \text { Direct-Material Quantity Variance } & 3,000 & \\\hline & \text { Raw-Material Inventory } & & 70,000 \\\hline 5 & \text { Work-in-Process Inventory } & 79,000 & \\\hline & \text { Direct-Material Quantity Variance } & & 4,000 \\\hline & \text { Raw-Material Inventory } & & 75,000 \\\hline\end{array}$

• A)1
• B)2
• C)3
• D)4
• E)5

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Definitions:

Object Permanence

The understanding that objects continue to exist even when they cannot be seen, heard, or touched, typically developed during infancy.

Out of Sight

A phrase often referring to something that is not currently visible or present, also used metaphorically to describe something forgotten or not considered.

Phrase

A grouping of words that together express a concept or part of a sentence but does not constitute a complete sentence on its own.

Fifth Sensorimotor Substage

Refers to the fifth stage in Piaget's theory of cognitive development in infants, focusing on experimenting and discovering new ways to solve problems.