Documenti di Didattica
Documenti di Professioni
Documenti di Cultura
Labor – Time
Records
Labor Cost
Factory Overhead
Job Cost Sheets Summary
Sheets
(Direct Labor) (Direct and Indirect
(Indirect Labor)
Labor)
Payroll XX
Wages Payable XX
Entry to record accrual of payroll.
Illustration of Accounting
for Labor Costs
General Journal Entry to Record Payroll Distribution of Payroll