Question

Chocolaterie de Geneve, SA, is located in a French-speaking canton in Switzerland. The company makes chocolate truffles that are sold in popular embossed tins. The company has two processing departments-Cooking and Molding. In the Cooking Department, the raw ingredients for the truffles are mixed and then cooked in special candy-making vats. In the Molding Department, the melted chocolate and other ingredients from the Cooking Department are carefully poured into molds and decorative flourishes are applied by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The T-accounts below show the flow of costs through the two departments in April: 756,000 Balance 4/1 Direct materials Direct labor Overhead Work in Process-Cooking 11,000 Transferred out 327,000 262,000 190,000 978,000 Balance 4/1 Transferred in Direct labor Overhead Work in Process-Molding 20,000 Transferred out 756,000 125,000 93,000 Required: Prepare journal entries showing the flow of costs through the two processing departments during April. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) View transaction list

Answer 1

	General Journal	Debit	Credit
1	Work in process-cooking	327000
	Raw materials inventory		327000
2	Work in process-cooking	262000
	Work in process-molding	125000
	Wages payable		387000
3	Work in process-cooking	190000
	Work in process-molding	93000
	Manufacturing overhead		283000
4	Work in process-molding	756000
	Work in process-cooking		756000
5	Finished goods	978000
	Work in process-molding		978000