Which of the Following Items Would Not Be Included in the Journal

question 114

Multiple Choice

Which of the following items would not be included in the journal entry for a transaction?

• A) the names of the source documents used to record the accounting transaction
• B) the titles of the accounts that will be used as debits and credits in the transaction
• C) the date the accounting transaction was entered into the accounting system
• D) the dollar amounts used to record the debits and credits in the transaction

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Definitions:

Fabrication Department

A division within a manufacturing company where raw materials are assembled or processed to create finished goods.

Procurement Activity

The process undertaken by businesses to acquire goods or services, including planning, selection, and purchasing, to meet its requirements.

Activity Rate

A measure used in cost accounting to assign overhead costs to products or services, based on the amount of activity (such as machine hours or labor hours) consumed.

Activity Cost Pool

A categorization in cost accounting that aggregates costs incurred for a specific activity, aiding in more accurate product or service costing.