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Theory Of Process Costing

Process Costing

Q. What is Process Costing ?
Ans. Process costing is that form of operation costing which is used to ascertain the cost of product at each process or stage of manufacture. 

Q. What is Normal Loss ?
Ans. This is a loss which is unavoidable on accounts of inherent nature of production process. Such loss can be estimated in advance on the basic of past experiences.

Q. What is Abnormal Loss ?
Ans. Any loss which is caused by some unexpected or abnormal condition such as accident, plant breakdown, etc is called abnormal loss.

Q. What is Abnormal Gain ?
Ans. When production exceeds the normal production, thus the excess production is known as abnormal gain.

Q. What is equivalent unit/equivalent production ?
Ans. Equivalent production means converting the in-complete production into there equivalent complete unit/production.

Q. What is Inter-process profit ?
Ans. The difference between the transferred price and cost price is known as inter-process profit.

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