Which of the Following Is Not a Manufacturing Cost

question 48

Multiple Choice

Which of the following is not a manufacturing cost?

• A) Direct material costs
• B) Administrative costs
• C) Factory overhead costs
• D) Direct labor costs

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Definitions:

Chart of Accounts

An organized list of all accounts in a business entity's financial records, each with a unique identifier.

Journal Entry

A record in accounting that represents a transaction in the general ledger, where each transaction is recorded with both a debit and a credit.

Posting References

The notations used in accounting to link journal entries to the corresponding ledger accounts, facilitating tracking and auditing.

Trial Balance

A bookkeeping worksheet in which the balances of all ledgers are compiled into debit and credit columns to ensure that the total debits equal the total credits in the financial statements.