What would be the double entry for an issue of indirect production materials?
A、Dr Materials control account Cr Finished goods control account
B、Dr Production overhead control a/c Cr Materials control account
C、Dr Work-in-progress control account Cr Production overhead control a/c
D、Dr Work-in-progress control account Cr Materials control account
A、Dr Materials control account Cr Finished goods control account
B、Dr Production overhead control a/c Cr Materials control account
C、Dr Work-in-progress control account Cr Production overhead control a/c
D、Dr Work-in-progress control account Cr Materials control account
【参考答案及解析】
Indirect materials are overhead costs so debit production overhead. An issue of materials is a credit from the material control account
Indirect materials are overhead costs so debit production overhead. An issue of materials is a credit from the material control account