WAEC Financial Accounting 1996 Question 29

Question 29

Manufacturing Accounts

Which of the following is not charged to Manufacturing Account?

  1. A.Raw materials
  2. B.Factory wages
  3. C.Distribution expenses
  4. D.Direct expenses
  5. E.Royalties
Show the answer and explanation

Answer: C (Distribution expenses)

Explanation

Distribution expenses are selling costs and go to the profit and loss account, not the manufacturing account.