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:

Materials

The physical components used in the production of goods, including both raw inputs and manufactured parts.

Processing Department

A section of a manufacturing facility where a specific type of processing or assembly operation is performed on products.

Ending Inventory

Ending Inventory refers to the total value of goods available for sale at the end of an accounting period, calculated by adding purchases to beginning inventory and subtracting the cost of goods sold.

Conversion Costs

The sum of labor and overhead costs incurred to convert raw materials into finished goods.