The job cost accounting journal entries below act as a quick reference and set out the most commonly encountered situations when dealing with the double entry posting of job The journal entries follow the job costing process from purchase of raw materials allocation of direct materials direct labor and manufacturing overhead to work in process
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Get PriceThe Accounting Process These specific accounts can be found in what is called the Chart of Accounts 205 Accounts Payable 530 Miscellaneous Expense 210
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Get PriceThe journal entries for the flow of production costs are the same with process and job costing The cost flow is as follows The corresponding journal entries to the letters in the flow chart are Journal Entries by account flow see referenced letter Ref Debit Credit
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Get PriceThe journal entries for the flow of production costs are the same with process and job costing The cost flow is as follows
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Get PriceMANUFACTURING COSTS FLOW CHART DEBIT CREDIT EXPLANATION 1 Raw Material Inventory Accounts Payable Purchase Raw Materials 2 Goods in Process Inventory Raw Materials Inventory Use of Direct Materials 3 Factory Overhead Raw Materials Inventory Use of Indirect Materials 4 Factory Payroll EI CPP Tax and Wages Payable Payroll for Factory 5 Goods in Process
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