The debit entry for the beginning inventory of raw materials is typically recorded in the accounting records as an increase in the "Raw Materials Inventory" account. This represents the value of raw materials on hand at the beginning of an accounting period.
Here's how it would look in journal entry format:
**Journal Entry for Beginning Inventory of Raw Materials:**
- Debit: Raw Materials Inventory
This debit entry reflects the cost of the raw materials that the company has in stock at the start of the accounting period.