Which of the Following Accounts Would Be Debited in the Journal

question 145

Multiple Choice

Which of the following accounts would be debited in the journal entry to record the requisition of direct materials?

• A)Cost of Goods Sold
• B)Work-in-Process Inventory
• C)Finished Goods Inventory
• D)Raw Materials Inventory

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Definitions:

Maslow's Hierarchy

A psychological theory proposing that human needs are arranged in a hierarchy from physiological needs to safety, love and belonging, esteem, and finally self-actualization; individuals are motivated by the need they have not yet satisfied.

Alderfer's ERG Theory

A model in motivational psychology that categorizes human needs into three groups: Existence, Relatedness, and Growth.

Herzberg's Two-factor

A theory that suggests job satisfaction and dissatisfaction arise from two separate groups of factors: motivators and hygiene factors.

McClelland's Acquired Needs

A theory suggesting that an individual's specific needs (achievement, affiliation, power) are acquired over time and shape their motivation and behavior.