Syllabus C3b
Process Costing 8 / 11
(i) Process costing.
(ii) The use of process costing.
(iii) Normal and abnormal losses and abnormal gains.
(iv) Cost per unit of process outputs.
(v) Process accounts involving normal and abnormal losses and abnormal gains.
(ix) Process accounts where losses and gains are identified at different stages of the process.
Process Costing
1:01
Illustration - cost/unit
0:46
Normal loss
3:13
Illustration - Cost Per Unit (No Scrap)
1:40
Mock exam 5 Q19
0:52
Mock exam 5 Q21
1:05
Illustration - Cost Per Unit (With Scrap)
1:17
Mock exam 2 Q22
2:08
Abnormal Loss & Gain
1:48
Illustration Abnormal Loss
0:46
Mock exam 4 Q3
0:55
Illustration - Abnormal Loss & Gain
0:46
Mock exam 3 Q3
1:11
Past Exam Question
1:52
Exam style example
Process T account
2:28
Loss account
1:42
Illustration - Abnormal Loss
4:30
Mock exam 5 Q4 & 5
2:06
Mock exam 3 Q14
1:00
Illustration - Abnormal Gain
6:07
Recap Video
3:40
Quiz questions
Syllabus C3bCBE Questions
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C. Cost Accounting Techniques
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C. Cost Accounting Techniques