问题来源：
4. Accounting for material
CASE 1 : raw material of $800 were purchased (stored) and paid by cheque.
CASE 2 : raw material of $100 were issued to production department.
CASE 3 : raw material of $80 were returned to supplier.
Example:
(1) Raw materials of $500,000 were purchased on credit from a supplier.
Debit: Material control account $500,000
Credit: Payables control account $500,000
(2) Raw materials costing $10,000 were returned to the same supplier due to defects.
Debit: Payables control account $10,000
Credit: Material control account $10,000
(3). The total stores requisitions for direct material for the period were $400,000.
Debit: Work In Process account $400,000
Credit: Material control account $400,000
(4). Total issues for indirect materials during the period were $15,000.
Debit: Factory overheads account $15,000
Credit: Material control account $15,000
(5). $5,000 of unused material was returned to stores from production.
Debit: Material control account $5,000
Credit: Work In Process account $5,000
瞿老师
2021-10-22 06:41:29 795人浏览
1. debit和credit对象相同，均为 原材料。
2. 以第三问为例，生产线向原材料仓库发送请用单，申领原材料40万，站在原材料仓库的角度上看，仓库的原材料减少，所以贷记原材料40万，借记在产品的科目40万。
此处描述的是生产线向仓库申领原材料这一活动过程。
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