what are the dr & cr entries for WIP if last book materials is higher than this year's?

Question

I'm just a bookkeeper so could use a simplified hand....

Answer 1

I didn't really understand your question, but WIP would feature in the schedule of cost of goods manufactured. If you need the double entries, they'd be:
Dr Cost of goods mfd
Dr Ending WIP
Cr Beginning WIP

I hope the attached sites are of help to you.