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Process Cost Accounting Additional Procedures: Accounting for Joint Products and By-Products

Process Cost Accounting Additional Procedures: Accounting for Joint Products and By-Products

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Published by Mudassar Hassan

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Published by: Mudassar Hassan on Nov 14, 2012
Copyright:Attribution Non-commercial

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08/28/2013

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Chapter 6
Process Cost Accounting Additional Procedures: Accountingfor Joint Products and By-Products
 
Learning Objectives
LO1Compute unit costs when materialsare not added uniformly throughoutthe process.LO2Account for units lost in the productionprocess.LO3Account for units gained in theproduction process.
 
Learning Objectives
LO4Assign costs to inventories, using thefirst-in, first-out method.LO5Identify the methods used to apportion joint costs to joint products and toaccount for by-products.

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