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

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 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.