The entry to record the purchase of materials on account using a job order costing system would include a:
A) debit to materials inventory.
B) debit to accounts payable.
C) debit to work in process inventory.
D) credit to materials inventory.

Question

Quizplus · Accepted Answer

A debit to materials inventory is correct because when materials are purchased on account in a job order costing system, the materials inventory account is increased (debited) to reflect the addition of materials that will be used in production.

The Entry to Record the Purchase of Materials on Account