Stage in manufacturing cycle at which journal entries are made in system of accountancy is known as

chaining point
recording point
lead point
trigger point

The correct answer is: B. recording point

A recording point is the stage in the manufacturing cycle at which journal entries are made in a system of accountancy. This

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is the point at which the costs of production are recorded and the value of the finished goods is determined.

The other options are incorrect because:

  • A chaining point is a point in the manufacturing cycle at which two or more processes are linked together.
  • A lead point is a point in the manufacturing cycle at which a decision is made about whether to continue with production or to stop.
  • A trigger point is a point in the manufacturing cycle at which a process is activated.