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.

Recognize job design strategies (job rotation, enlargement, enrichment) for enhancing work satisfaction and performance.

Understand psychological empowerment and its components (meaningfulness, self-determination, competence, impact).

Grasp the job characteristics model and how job design can influence employee motivation and satisfaction.

Recognize the importance of autonomy and skill variety in job satisfaction and employee empowerment.

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Definitions:

Job Enrichment

Attempts to increase both the number of tasks a worker does and the control the worker has over the job.

Turnover

The rate at which employees leave a workforce and are replaced by new personnel, reflecting the company's retention success and workplace satisfaction.

Employment-At-Will Doctrine

A legal principle that allows employers and employees to terminate employment at any time without reason, as long as it does not violate any contract or law.

Public-Policy Exception

A legal doctrine that prevents employers from terminating employees in violation of well-established public policy of the state.