Direct Materials of $10,000 Are Requisitioned by the Production Supervisor $\begin{array} { l } \text { Direct Materials Inventory}&\$10,000\\& \text { Accounts payable}&\$10,000\\\end{array}$

question 74

Multiple Choice

Direct materials of $10,000 are requisitioned by the production supervisor for the production area.Job-order costing is used.The journal entry to record this transaction is:

• A)\(\begin{array} { l }
• \text { Direct Materials Inventory}&\$10,000\\
• & \text { Accounts payable}&\$10,000\\
• \end{array}\)
• B)\(\begin{array} { l }
• \text {Direct Materials Inventory }&\$10,000\\
• & \text {Work-In-Process Inventory }&\$10,000\\
• \end{array}\)
• C)\(\begin{array} { l }
• \text { Work-In-Process Inventory}&\$10,000\\
• & \text {Direct Materials Inventory }&\$10,000\\
• \end{array}\)
• D)\(\begin{array} { l }
• \text { Finished Goods Inventory}&\$10,000\\
• & \text { Direct Materials Inventory}&\$10,000\\
• \end{array}\)

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Definitions:

In-service Training

Training provided to employees during their tenure at an organization to improve their skills and knowledge.

Staff Development

The process of improving the skills, competencies, and knowledge of staff members through various forms of training and educational opportunities.

Organization Chart

A chart showing the organization-wide distribution of work, with titles of each position and interconnecting lines showing who reports to and communicates with whom.

Traditionals

Refers to practices and beliefs passed down through generations within a culture or community.