Question

2. The product of a company passes through 3 distinct process. The following information is
obtained from the accounts for the month ending January 31, 2020. (12 marks)
Particulars
Process - A
Process -B
Process - C
Direct Material (Rs)
7800
5940
88BOS
Direct Wages (Rs)
8000
10000
14000
Production Overhead (Rs)
4000
8000
10000
3000 units @ Rs. 3 each were introduced to process - I. There was no stock of materials or work in
progress. The output of each process passes directly to the next process and finally to finished stock
A/c. The following additional data is obtained :
Process
Output
Percentage of Normal Loss to Input
Value of Scrap per unit (Rs.)
Process - 1
2850
5%
2
Process - 11
2520
10%
4
Process -
2250
15%
5
Prepare Process Cost Account, Normal Cost Account and Abnormal Gain or Loss Account.​

Answer 1

Answer:

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