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Manufacturing Process Journal Entries

Purchase of Materials
No. Account Name Debit Credit

Usage of Direct Materials


No. Account Name Debit Credit

Usage of Indirect Materials


No. Account Name Debit Credit

Direct Manufacturing Labor


No. Account Name Debit Credit

Indirect Manufacturing Labor


No. Account Name Debit Credit

Allocated Manufacturing Overheads


No. Account Name Debit Credit

Actual Manufacturing Overheads


No. Account Name Debit Credit

Cost of Goods Completed


No. Account Name Debit Credit

Sale of Goods Completed


No. Account Name Debit Credit

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