When Accounts Do Appear on the Unadjusted Trial Balance but Are

question 107

True/False

When accounts do appear on the unadjusted trial balance but are needed to post adjustments, they are simply added to the account title column.

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Definitions:

Direct Labour-Hours

The sum of working hours for employees actively participating in the manufacturing procedure.

Direct Materials

Raw materials that are directly traceable and integral to the finished product, and which can be directly allocated to the manufacturing process.

Finished Goods Inventory

Items that have completed the manufacturing process and are ready for sale to customers.

Work in Process Inventory

The value of materials, labor, and overhead costs in products that have been started but are not yet completed in the manufacturing process.