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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.

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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: Balance 4/1 Direct materials Direct labor Work in Process-Cooking 13,000 332,000 264,000 Transferred out 758,000 Overhead 193,000 Balance 4/1 Transferred in Direct labor Overhead Required: Work in Process-Molding 21,000 758,000 116,000 87,000 Transferred out 980,000 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.) View transaction list Journal entry worksheet 1 2 3 4 5 Record issuance of raw materials. Note: Enter debits before credits. Transaction General Journal Debit Credit < Prev 12 of 14 Next >

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