Which one of the following is NEVER part of recording the issuance of raw materials in a job-order cost system?

Question

Quizplus · Accepted Answer

Issuing raw materials is part of the production process and therefore affects the Work in Process Inventory account. The cost of materials is also allocated to Manufacturing Overhead. However, it does not affect Finished Goods Inventory until the materials have been used to make a completed product. Therefore, debiting Finished Goods Inventory would never be part of recording the issuance of raw materials in a job-order cost system. Additionally, crediting Raw Materials Inventory would be necessary to record the reduction in inventory due to the issuance of materials.

Which One of the Following Is NEVER Part of Recording