Postings for Indirect Labor

Article • 4/27/2026 • 1 min read

Indirect labor is any labor that is not associated with a job order, such as time spent in meetings or on vacation. This sample ledger shows how indirect labor posts for standard or weighted average costing methods.

Date	Transaction/Accounts	Debit	Credit
Jan. 27	Indirect labor
	Employee Dept. Accounts	76
	Accrued Payroll		76