principlesofaccounting.com

Job Costing (material, labor, overhead)

Chapter 19: Tracking Job Costs Within The Corporate Ledger

 

 To Record Direct Materials, Direct Labor, and Apply Factory Overhead

Job Costing General Journal Entry - To record direct materials, direct labor, and apply factory overhead

 

Chapter 19: Accounting For Actual And Applied Overhead

 

To Record Actual Overhead

Job Costing General Journal Entry - To record actual overhead

 

To Record Overapplied Overhead

Job Costing General Journal Entry - To record overapplied overhead

 

To Record Underapplied Overhead

Job Costing General Journal Entry - To record underapplied overhead