管理会计双语第2章.pptVIP

GENERAL JOURNAL DATE DESCRIPTION REF DEBIT CREDIT (3) Manufacturing wages 197,000 Wage Payable 197,000 (4) Work in process inventory 169,000 Manufacturing overhead 28,000 Manufacturing wages 197,000 GENERAL JOURNAL DATE DESCRIPTION REF DEBIT CREDIT (5) Manufacturing overhead 28,000 Accumulated depreciation 10,000 Cash 7,000 Prepaid insurance 6,000 Property taxes payable 5,000 (6) Work in process inventory 67,600 Manufacturing overhead 67,600 ($196,000 Direct labor x 0.4) But total overhead is 73,000 GENERAL JOURNAL DATE DESCRIPTION REF DEBIT CREDIT (7) F