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Which of the following is not charged to manufacturing account?

Accounts - Principles of Accounts
JAMB 2023

Which of the following is not charged to manufacturing account?

  • A. raw materials
  • B. factory wages
  • C. direct expenses
  • D. distribution expenses
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Correct Answer: Option D
Explanation

Distribution expenses covers the cost of warehousing, transport, material handling and control of finished goods from the moment. It is not charged to manufacturing account.

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WAEC and NECO CBT Software for Computers and Laptops - Candidates, Schools, Centres, Resellers - 100% Offline -Download Now
Post-UTME Past Questions - Original materials are available here - Download PDF for your school of choice + 1 year SMS alerts