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Chapter 25 Review
Self-Paced Accounting Worksheet
Learning Unit 25-1
1. _______ _______ consists of all items of material that will become a
part of the product, or will change the quality or characteristics of the
product.
2. ________ _______ are the wages of those persons whose efforts
directly affect the quality or other characteristics of the products
manufactured.
3. _______ _______ consists of all other manufacturing costs not
included in raw material or direct labor.
4. Rent expense for a building would be an example of _______
_______.
5. In a manufacturing firm, there are three major inventories: _____
______, _____-_____ ______, and _______ _______.
6. For a manufacturing company, cost of goods available for sale is equal
to _______ _______ _______ _______ plus cost of goods
manufactured.
7. Cost of goods manufactured equals total manufacturing costs plus
work-in process less ______ ______-______ ______.
Learning Unit 25-2
Flow of Manufacturing Costs
8. The ______ ______ becomes the basis for the payroll.
9. The _______ _______ document is used as the basis for changing
material into production.
10. The _______ _______ is a document prepared by the receiving
department to evidence the receipt of material or supplies that were
ordered.
11. A ______ ______ is a document prepared to show the movement of
materials or products between departments.
12. The ______ ______ ______ is issued by the payroll department to
categorize all the types of labor incurred during the week.
Learning Unit 25-3
13. Finished goods inventory is not listed on the ______ _____ ______
______ ______ _______.
14. On the _______ _______, inventories list raw materials, work-in
process, and finished goods.