Which scenario represents a decrease in the Raw Materials account?

The scenario that represents a decrease in the Raw Materials account is when raw materials are requisitioned for direct jobs. In managerial accounting, the Raw Materials account typically reflects the cost of materials that are on hand and available for production. When raw materials are requisitioned for use in production, they are moved out of the Raw Materials account and into the Work in Process account. This transfer signifies that the materials are no longer available for sale as raw materials because they are being utilized in manufacturing a product, thus decreasing the balance in the Raw Materials account.

Raw materials purchased on credit would increase the Raw Materials account. Raw materials sold for cash does not directly impact the Raw Materials account, as that transaction usually reflects the sale of finished goods, not raw materials. Additionally, returning raw materials to suppliers would also reduce inventory but does not relate to the use of the materials in production, focusing instead on the reversal of a prior purchase.