Q17RQ

Question

Question: Give the journal entry for the completion of a job. How is the accounting equation affected?

Step-by-Step Solution

Verified
Answer

Answer:

When a job is completed, Finished Goods Inventory is debited and Work-in-Process Inventory is credited. The effect on the accounting equation is that one asset (Finished Goods Inventory) is increased and another asset (Work-in-Process Inventory) is decreased.

1Step 1: Finished goods inventory

Finished goods inventory means the total stock available for sale to the customers. It is the goods which are completely manufactured.

2Step 2: Journal entry to record the completion of the job

Date

Particulars

Debit ($)

Credit ($)

 

Finished goods inventory

XXX

 

 

Work in process inventory

 

XXX

This transaction may increase the one asset and decrease the other asset. Its total effect is null.