Accounting 0452 · IGCSE · Manufacturing accounts

Manufacturing accounts — practice question

A manufacturing account and income statement are being drawn up for a business that produces chairs and desks for schools. The business pays wages to these workers: 1. the carpenters who manufacture the chairs and desks 2. the cleaner who tidies the offices used by the accounts and sales staff 3. the lorry driver who transports the completed chairs and desks to schools 4. the supervisor responsible for the carpenters. Which wages will be recorded as an expense in the income statement?

  • A1 and 2
  • B1 and 4
  • C2 and 3
  • D2 and 4

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