Manufacturing
Usage of Indirect Materials (Factory Supplies)
Recording materials used in the factory that aren't part of the final product (e.g., lubricants, cleaning rags).
| Account Name | Type | Debit ($) | Credit ($) |
|---|---|---|---|
| Manufacturing Overhead (Control) | Expense (+) | 150.00 | - |
| Factory Supplies Inventory | Asset (-) | - | 150.00 |
💡 Accountant's Note
Indirect materials cannot be traced to a single unit, so they flow through the Overhead account instead of WIP.
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