18.Which accounts should be debited and credited to form the correct journal entry to record the direct labour costs charged to production?
答案.Account to be debited Work-in-progress control
Account to be credited Wages control
Direct costs should be recorded in the relevant control accounts, and for direct labour in this scenario this would be wages control and work-in-progress control as the cost is not an overhead.
The cost account is the work-in-progress account and should be debited and therefore the credit should go to the wages control account.
