The Purchase of Raw Materials on Account in a Process

Multiple Choice

The purchase of raw materials on account in a process costing system is recorded with a:

A) Debit to Purchases and credit to Cash.
B) Debit to Purchases and a credit to Accounts Payable.
C) Debit to Raw Materials Inventory and a credit to Accounts Payable.
D) Debit to Accounts Payable and a credit to Raw Materials Inventory.
E) Debit to Work in Process Inventory and a credit to Accounts Payable.