#2 Process Costing - Valuation of Abnormal Loss, Abnormal Effective and Output (For B.Com/CS/CMA)
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- Опубліковано 24 бер 2017
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Link for question solved : drive.google.com/file/d/1dxzc...
Explained the procedure and concept of valuation of abnormal loss, abnormal gain/effective and output with the help of a question.
Student can also watch following lectures related with cost accounting :
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3. Machine Hour Rate (Overhead Distribution)
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4. Marginal Costing (Formula Formations) :
• Marginal Costing (Intr...
5. Contract Costing (Introduction) :
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6. Economic Order Quantity (EOQ) - Material Costing :
• Economic Order Quantit...
Download Assignments: drive.google.com/drive/folder...
#ProcessCosting #CostAccounting
*Question : A product passes through 3 processes A, B, and C.*
*The normal wastage of each process is as follows:*
_Process_ *A* : 3%
_Process_ *B* : 5%
_Process_ *C* : 8%
Wastage of product A was sold at 25 paise /unit. That of Process B at 50 paise /unit and C at 1rs/unit.
*10,000 units were issued to Process A in the beginning of october 2010, at a cost wof Rs 1 /unit* . The other expenses were as follows:-
*Process A* :-
1000- Sundry material
5000- labour
1050 -direct expenses
*Process B* :-
1500 - Material
8000 - labour
1188 - direct expense
*Process C* :-
500 - material
6500 - labour
2009 - direct expense
*Actual output was (in units)*
A :- 9500
B :- 9100
C :- 8100
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Check in the description
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