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To spread the cost of vacation pay over production throughout the year, the weekly

payroll entry

would include a debit to which of the following accounts for the vacation pay portion of
the entry?*

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Factory Overhead Control

Work in Process
Liability for Vacation Pay
Payroll
Cash

If an employee earns P10 per hour and receives time-and-a-half for hours worked in
excess of 40 per week, in a week when 45 hours were worked the overtime premium
would be:*

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P50
P25

none of the above


P5
P10

The document that is used to secure information as to the type of work performed is
the:*

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requisition
clock card
labor voucher
daily efficiency report
time ticket

The company division that is responsible for recording the direct labor cost on the
appropriate

production reports and the indirect labor cost on the departmental cost analysis sheets
is:*

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Production Planning Department


Timekeeping Department
Personnel Department
Payroll Department
Cost Department

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