Final answer:
Adelphia Manufacturing needs two separate journal entries to record the issuing of direct and indirect materials: One debit to Work in Process Inventory and credit to Materials Inventory for direct materials, and one debit to Manufacturing Overhead and credit to Materials Inventory for indirect materials.
Step-by-step explanation:
When Adelphia Manufacturing issues direct materials and indirect materials for production, two separate journal entries are necessary to record these transactions accurately. Direct materials are those materials that can be directly traced to a product, while indirect materials are supplies used in the production process that cannot be directly traced to a product.
The journal entries would be:
- For direct materials:
Debit Work in Process Inventory
Credit Materials Inventory - For indirect materials:
Debit Manufacturing Overhead
Credit Materials Inventory
This accurately reflects the cost of direct materials being allocated to Work in Process Inventory and the cost of indirect materials being allocated to Manufacturing Overhead.