In Process Costing,which of the Following Is Recorded by Debiting

question 55

Multiple Choice

In process costing,which of the following is recorded by debiting the Manufacturing Overhead account?

• A) transfer of units from one process to the next
• B) direct labor costs incurred
• C) depreciation on factory machinery
• D) electricity used in the sales office

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Definitions:

Vouchers Payable

A liability account in the general ledger that represents the controlling account for the sum of individual vouchers.

Voucher Register

A special journal replacing the purchases journal; it records prenumbered vouchers at the time the liabilities are incurred.

Check Register

A special journal that replaces the cash payments journal in recording payments of vouchers.

Special Journal

A specialized accounting journal designed to facilitate the recording of specific types of transactions, such as sales or purchases, for increased efficiency and accuracy.