When a manufacturing facility purchases raw materials in cash, what would be the appropriate journal entry to record this transaction in General Journal

Please see explanation column for answers

Explanation:

Raw materials for use can either be purchased by cash or on credit by businesses  , Now given that a manufacturing facility purchased its raw materials in cash,  The entry to re cord this transaction in the General Journal consists of a debit to the raw materials inventory  in order to explain the increase in the expense and a credit to cash to show the decrease in cash  as seen below

Journal to record Purchase of raw material inventory

Account Titles and explanation                 Debit                Credit

Raw Materials Inventory                              

Cash                                                                                        

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