Fowchart of Accounts Related to Service and Processing Departments

Cost of Goods Sold

Materials

Factory Overhead$-$Smelting Department

Factory Overhead$-$Rolling

Department

Factory Overhead$-$Converting Department

Answer the following questions.

Materials flow to which department?

The costs from Factory Overhead$-$Converting Department flow to which department?

The costs from Work in process$-$Smelting Department flow to which department?

The costs from Finished Goods$-$Sheared Sheet flow to which account?

Finished Goods$-$Rolled Sheet

Finished Goods$-$Sheared

Sheet

Work in Process$-$Smelting

Department

Work in Process$-$Rolling

Department

Work in Process$-$Converting

Department

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