A company operates an integrated cost and financial accounting system. The accounting entries for the return of unused direct materials from production would be:
|
A |
DR Work-in-progress account; |
CR Stores control account. |
|
B |
DR Stores control account; |
CR Work-in-progress account. |
|
C |
DR Stores control account; |
CR Finisbed good account. |
|
D |
DR Cost of sales account; |
CR Work-in-progress account. |