cashbook การใช้

Hereto " materials and labor costs were transferred from stores and wages accounts to a summary manufacturing ( work in process ) account in the general ledger, which also received debits from the cashbook for expenditures directly applicable to the production process . " Periodically ( diagram III ) the " prime costs of goods completed were transferred from the manufacturing account to a stock ( finished goods ) account, leaving the work in process in manufacturing and accumulating cost of goods manufactured in stock ."