Y2 - Accounting for Managerial Decision Making

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1. CHAPTER 5: PROCESS COSTING
2. Summary
3. FLOW OF PRODUCTION AND COSTS IN A PROCESS COSTING SYSTEM
4. PROCESS COSTING WHEN ALL OUTPUT IS FULLY COMPLETE
5. Case 1: No losses within the process
6. Case 2: Normal losses in process with no scrap value
7. Case 3: Abnormal losses in process with no scrap value
8. Case 4: Normal losses in process with a scrap value
9. Case 5: Abnormal loss in process with a scrap value
10. Case 6: Abnormal gains with a scrap value
11. PROCESS COSTING WITH ENDING WORK IN PROGRESS PARTIALLY COMPLETE
12. Elements of costs with different degrees of completion
13. Previous process cost
14. BEGINNING AND ENDING WORK IN PROGRESS OF UNCOMPLETED UNITS
15. Weighted average method
16. First in, first out (FIFO) method
17. Operation costing