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the concepts of equivalent units and work-in-progress (WIP)

This topic has 3 replies, 3 voices, and was last updated 3 months ago by Kim Smith.

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January 7, 2025 at 7:00 am #714465
Nanakin
Participant
- Topics: 1
- Replies: 1
Hello, the concept of equivalent units used to be covered in MA module. It has been removed. Could anyone tell me whether it is still tested by ACCA? If yes, in which module.
I would also appreciate an input regarding why it was removed.
Thank you.
January 7, 2025 at 8:07 am #714468
John Moffat
Keymaster
- Topics: 57
- Replies: 54654
It is no longer examined in Paper MA (se Page 47 of our lecture notes) 🙂
January 7, 2025 at 9:11 am #714469
Nanakin
Participant
- Topics: 1
- Replies: 1
Is it tested in any other module of ACCA?
January 7, 2025 at 12:31 pm #714470
Kim Smith
Keymaster
- Topics: 132
- Replies: 8261
No, process costing is not examinable anywhere else in the syllabus.
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