In Both Job and Process Costing, the Journal Entry to Record

question 37

Multiple Choice

In both job and process costing, the journal entry to record predetermined overhead is.

• A) debit work in process and credit raw materials inventory, salaries payable and manufacturing overhead.
• B) debit work in process and credit manufacturing overhead applied.
• C) debit manufacturing overhead and credit work in process and raw materials inventory.
• D) debit manufacturing overhead and credit work in process inventory.

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Definitions:

Information Overflow

Information overflow, often called information overload, occurs when an individual receives too much information, making it difficult to process or make decisions.

Encoding Specificity

The principle that suggests the ease of recall of a piece of information depends on the similarity of the encoding environment to the retrieval environment.

Retrieval Context

The situation or environment in which information is recalled, which can influence the ease and accuracy of the retrieval process.

Testing Effect

The enhanced memory performance and retention that results from being tested on material versus only studying it.