The journal entry to record the use of direct materials in process costing is a(n): Multiple choice question. increase in assets and an increase in liabilities. increase in assets and a decrease in liabilities. decrease in assets and a decrease in liabilities. increase in one asset and a decrease in another asset.The journal entry to record the purchase of materials on account in process cost accounting is: Multiple choice question. debit Production Materials, and credit Accounts Payable debit Accounts Payable and credit Raw Materials Inventory debit Accounts Payable and credit Production Materials debit Raw Materials Inventory and credit Accounts Payable