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حسابداری و مالی::
براکت فلزی
See how the record specifies the job for which the material is requested (WPP 298) and describes the material (Part Number MB 468-A, metal brackets), the actual quan- tity (8), the actual unit cost ($14), and the actual total cost ($112).
Panel A of Exhibit 4-8 shows the Materials Record for Metal Brackets (Part No.
MB 468-A).
As direct materials are used, they are recorded as issued in the Materials Records (see Exhibit 4-8, Panel A, for a record of the Metal Brackets issued for the WPP machine job).
For example, the metal brackets used in the WPP machine job appear as direct material costs of $112 in the subsidiary ledger under the work-in-process inventory record for WPP 298 [Exhibit 4-9, Panel A, which is based on the job-cost record source document in Exhibit 4-2, (page 113)].
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