Q. 17-21RQ

Question

Refer to the previous question. Give the journal entry to adjust the Manufacturing Overhead account for overallocated or underallocated overhead.

Step-by-Step Solution

Verified
Answer

Date 

Particulars

Debit ($)

Credit ($)

 

Manufacturing overhead

325

 

 

      Cost of goods sold

 

325

1Cost of goods sold

The cost of goods sold means the cost incurred by an organization to manufacture the goods which are sold during the year.

2Recording of the overallocated overhead

The overallocated overhead is recorded by debiting the manufacturing overhead account and crediting the cost of goods sold account at the end of the period. It is an adjusting entry to eliminate the effect of over allocation.