Question

A.
The document authorizing the issuance of materials from the storeroom is a
materials requisition
purchase requisition
receiving report
purchase order

B.
In a job order cost accounting system, the entry to record the flow of direct materials into production is to
debit Factory Overhead, credit Materials
debit Work in Process, credit Materials
debit Work in Process, credit Supplies
debit Materials, credit Work in Process

C.
The entry to record the flow of direct labor costs into production in a job order cost accounting system is to
debit Work in Process, credit Wages Payable
debit Factory Overhead, credit Wages Payable
debit Finished Goods, credit Wages Payable
debit Factory Overhead, credit Work in Process

Answer 1

Answer A is a.

The document authorizing the issuance of materials from the storeroom is a materials requisition.

Material Requisition is the document which is authorized for issuance of materials from storeroom for manufacturing purpose.

Answer B is b.

The journal entry for the flow of direct material in production is

Debit Work-in process, credit material

Answer C is a.

The entry to record the flow of direct labor costs into production is

debit Work in Process, credit Wages Payable