Journal

Date

Expalnantions

P.R

Debit

Credit

Materials

30000

A/payable

30000

To record purchases of materials

2

Payroll

25000

cash

25000

To record payment of labor

work in process (direct labour)

20000

factory overhead (indirect labour)

3500
 payroll

23500

To record requisition of labor

work in process (direct materials)

15000

factory overhead (supplies)

1500

Materials

16500
To record requisition of Materials

factory overheads (dep)

1000

accumulated depreciation

1000

To record depreciation for the month

factory overheads
14500

a/payable

14500

To record other factory overhead costs

work in process

20000

Applied foh

20000
To record requisition of applied foh

finished goods

34000

work in process

34000

To record job completed and transferred

cash

21000

sales
21000

To record sales revenue

10

cost of goods sold

15000

finished goods

15000