Accounting for job order costing - direct materials, Cost Accounting

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Accounting for Job Order Costing - Direct Materials

Direct materials

(i) Dr Stores ledger control Account Cr Cash Account - for cash purchasers              X

(ii) Dr Stores ledger control Account Cr Creditors Account - for credit purchasers      X

(b)  Return of materials to suppliers

 Dr   Cash Account or creditors control Account                                                        X       

 Cr   Stores ledger control Account                                                                               X

(c)  Issue of materials from the store

Dr - W.I.P. Control Account                                                                                  X

Cr   stores ledger control Account for direct materials.                                                    X

 Indirect materials:  Dr   Factory overheads control Account                                    X

Cr   Stores ledger control Account                                                                                 X


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