#1 Process Costing Explained | ACCA F2 | Cost Accounting | Concept & Format | Commerce Specialist |

Описание: This video from Commerce Specialist explains the costing system of Process Costing. Detailed discussion is made on how to calculate expected output, how to calculate normal loss, how to calculate abnormal loss, how to calculate abnormal gain, the treatment of normal loss, the treatment of abnormal loss, the treatment of abnormal gain and how to prepare process cost account.
Explanation is also given regarding the treatment of scrap value of normal loss as well as the cost of disposing normal loss as well as how to calculate cost per unit.
This video is specially beneficial for students of ACCA F2, Management Accounting as well as for students of CIMA.

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