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Chapter 6
Accounting for labour costs
Wages control account
£ £
Bank (1) Production (2)
Production overheads (3)
1 Dr Wages, Cr Bank – Labour costs incurred are paid out of the bank before they
are analysed further in the wages control account.
2 Dr Production/WIP, Cr Wages with direct labour costs
3 Dr Overheads, Cr Wages with Indirect labour costs.
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