Question

Chocolaterie de Geneve, SA, is located in a French-speaking canton in Switzerland. The company makes chocolate truffles that are sold in popular embossed tins. The company has two processing departments—Cooking and Molding. In the Cooking Department, the raw ingredients for the truffles are mixed and then cooked in special candy-making vats. In the Molding Department, the melted chocolate and other ingredients from the Cooking Department are carefully poured into molds and decorative flourishes are applied by hand. After cooling, the truffles are packed for sale. The company uses a process costing system. The T-accounts below show the flow of costs through the two departments in April: Work in Process—Cooking Balance 4/1 13,000 Transferred out 761,000 Direct materials 326,000 Direct labor 260,000 Overhead 191,000 Work in Process—Molding Balance 4/1 17,000 Transferred out 976,000 Transferred in 761,000 Direct labor 117,000 Overhead 87,000 Required: Prepare journal entries showing the flow of costs through the two processing departments during April. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Answer 1

	General Journal	Debit	Credit
1	Work in process-cooking	326000
	Raw materials inventory		326000
2	Work in process-cooking	260000
	Work in process-molding	117000
	Wages payable		377000
3	Work in process-cooking	191000
	Work in process-molding	87000
	Manufacturing overhead		278000
4	Work in process-molding	761000
	Work in process-cooking		761000
5	Finished goods	976000
	Work in process-molding		976000