Job order costing & Journal entries

 

Organized by YJ.J

* the entry, WIP, is for Direct materials & Direct Labour only. Indirect materials, Indirect labour & other costs belong to Manufacturing overhead. 

WIP 계정은 직접재료(운송비포함)와 노동비(보너스 포함), 나머지 간접비 일체는 MOH로 기장함.