Which of the following shows entries only to control accounts?
a.
$\begin{array}{llr}
\text { Factory Labor } &\
\text { Factory Wages Payable } &\
\end{array}$

b.
$\begin{array}{llr}
\text { Work in Process } &\
\text { Factory Labor} &\
\text {Raw Materials Inventory } &\
\text {Factory Wages Payable } &
\end{array}$

c.
$\begin{array}{llr}
\text { Work in Process} &\
\text { Manufacturing Overhead } &\
\text { Raw Materials Inventory } &
\end{array}$

d.
$\begin{array}{llr}
\text { Factory Labor } &\
\text { Raw Materials Inventory } &\
\text { Accounts Payable } &\
\text { Factory Wages Payable } &
\end{array}$

Question

Which of the following shows entries only to control accounts?
a. 
$\begin{array}{llr}
  \text { Factory Labor } &\
 \text { Factory Wages Payable } &\
\end{array}$

b. 
$\begin{array}{llr}
  \text { Work in Process } &\
 \text {  Factory Labor} &\
 \text {Raw Materials Inventory  } &\
 \text {Factory Wages Payable  } &
\end{array}$

c.
$\begin{array}{llr}
  \text {  Work in Process} &\
 \text { Manufacturing Overhead } &\
 \text { Raw Materials Inventory } &
\end{array}$

d.
$\begin{array}{llr}
  \text { Factory Labor } &\
 \text { Raw Materials Inventory } &\
 \text { Accounts Payable } &\
 \text { Factory Wages Payable } &
\end{array}$

Quizplus · Accepted Answer

Work in Process and Raw Materials Inventory are both control accounts related to inventory and manufacturing processes. Manufacturing overhead is also a control account related to the allocation of indirect costs. However, Factory Labor and Factory Wages Payable are not control accounts, but rather sub-accounts of Manufacturing Overhead and Accounts Payable, respectively.

Which of the Following Shows Entries Only to Control Accounts Factory Labor Factory Wages Payable \begin{array}{llr} \text { Factory Labor } &\\ \text { Factory Wages Payable } &\\\end{array} Factory Labor Factory Wages Payable ​​

Which of the Following Shows Entries Only to Control Accounts $\begin{array}{llr} \text { Factory Labor } &\\ \text { Factory Wages Payable } &\\\end{array}$