Construction

Transferring WIP to Finished Goods

Recording the completion of production and moving costs from Work-in-Process to Finished Goods inventory.

Account NameTypeDebit ($)Credit ($)
Finished Goods InventoryAsset (+)15,000.00-
Work-in-Process (WIP)Asset (-)-15,000.00

💡 Accountant's Note

This represents the 'Cost of Goods Manufactured'. It moves all accumulated material, labor, and overhead into the final salable product.

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