What account is impacted when raw materials are purchased for cash?

When raw materials are purchased for cash, the Raw Materials Account is impacted because this account reflects the value of raw materials that a company has available for production. The purchase increases the balance in the Raw Materials Account, representing the company’s investment in those materials intended for manufacturing goods.

Simultaneously, cash is decreased by the amount paid for these materials, which would affect the Cash Account, but since the question specifically pertains to the account impacted by the purchase of raw materials, Raw Materials Account is the correct focus. Other accounts, such as Finished Goods or Overhead, are not directly involved in the initial transaction of purchasing raw materials; therefore, they are not affected at this stage.