The total number of units to be accounted for in the second department of a process is:
A)the number of units in process at the beginning of the period plus the units received from another department during the period.
B)the number of units in process at the beginning of the period plus the units transferred out to another department during the period.
C)the number of units in process at the end of the period plus the units completed and on hand.
D)the number of units in process at the end of the period plus the units received from another department during the period.

Question

Quizplus · Accepted Answer

The total number of units to be accounted for in a department includes the units that were already in process at the beginning of the period plus any additional units received from the previous department during the period. This accounts for all units that the department needs to work on during the period.

The Total Number of Units to Be Accounted for in the Second