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:

Job-Order Costing

A cost accounting system that accumulates costs per job rather than by process, suitable for firms producing unique products or jobs.

Plantwide Predetermined

A single predetermined overhead rate that is applied throughout an entire plant or manufacturing facility.

Machine-Hours

A measure of the amount of time that a machine is operated, used as a basis for allocating manufacturing overhead costs in traditional costing systems.

Manufacturing Departments

Divisions within a manufacturing facility, each specializing in different aspects of the production process.