Which of the Following Journal Entries Correctly Represents the Recording

question 21

Multiple Choice

Which of the following journal entries correctly represents the recording of an unfavourable material price variance?

• A) Direct material debit, materials price variance and accounts payable credit.
• B) Direct material and materials price variance debit, accounts payable credit.
• C) Direct material debit, work in process and accounts payable credit.
• D) Direct materials debit, accounts payable credit.

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Definitions:

CD4 Count

A measure of the number of CD4 T cells in a cubic millimeter of blood, used as an indicator of immune function in individuals, particularly those with HIV.

HIV Tests

Medical tests used to determine if an individual has been infected with the Human Immunodeficiency Virus (HIV), which can lead to AIDS if untreated.

Negative Test Result

An outcome of a medical test indicating the absence of a particular condition or substance being tested for.

AIDS Affected

Individuals or communities that are impacted by Acquired Immunodeficiency Syndrome, a chronic, potentially life-threatening condition caused by the Human Immunodeficiency Virus (HIV).