Process accounts

Sumeet Bhasker (STUDENT) (35 Points)

31 October 2014  

Well, to be frank I am weak in Accounts. So, I was studying this Process Accounting and then I got confused about Process Accounts itself. So, is process account a nominal account? If yes, then please explain why is it debited when materials are consumed i.e. { Process A/c Dr. ----- To --------- Direct Materials A/c }. I know why we credit Direct Materials but I am just curious about Process A/c.