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Unformatted text preview: General Journal Date Account Title and Description Ref. Debit Credit 20X2 June 30 Raw Materials Inventory 4,600 (A) Accounts Payable 4,600 Purchased raw materials on credit (C) Factory Overhead 1,300 Raw Materials Inventory 1,300 Indirect materials for June (F) Work-in-Process Inventory-Preparation 2,800 Work-in-Process Inventory-Packaging 3,700 Raw Materials Inventory 6,500 Date Account Title and Description Ref. Debit Credit Transfer direct materials to work-in-process inventory At the end of the month, $2,000 of materials remained in raw materials inventory. Raw Materials Inventory beginning balance 5,200 1,300 (C) (A) 4,600 6,500 (F) 9,800 7,800 ending balance 2,000...
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- Spring '09