Final Answer:
To record other Manufacturing Overhead (MOH) incurred during a period, a journal entry involves debiting the Manufacturing Overhead account and crediting specific expense accounts, such as utilities or maintenance.
Step-by-step explanation:
When referring to "MOH" in accounting, it typically stands for Manufacturing Overhead. Manufacturing overhead includes various indirect manufacturing costs that cannot be directly traced to specific units of production. Other manufacturing overhead costs incurred during a period may include items such as factory utilities, depreciation on factory equipment, indirect labor, and maintenance costs.
The journal entry (JE) to record other manufacturing overhead incurred during a period involves debiting the manufacturing overhead account and crediting the relevant accounts such as utilities expense, depreciation expense, indirect labor expense, and maintenance expense. This reflects the recognition of these indirect costs as expenses on the income statement, allocating them to the appropriate periods in which they were incurred. The specific accounts credited depend on the nature of the manufacturing overhead cost.