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Process Costing
by E Harris
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Rs
100.00
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90.00
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This book covers the more complex areas of the costing of processes and operations. It explains how to determine the average cost per unit in process costing in a simple step-by-step approach, starting with normal losses with no scrap value and working through the treatment of scrap values, abnormal losses and gains and the sometimes confusing areas of opening and closing work in progress. The topic of joint product costing is explained covering both the different methods which can be used to value stock for determining the profit for the period, and the type of information which is required for a further processing decision. The book also covers the distinction between joint products and by products and the accounting treatment required by these types of products. ISBN - 9788176493178
Pages : 88
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