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Hi on the changes to syllabus link you shared it mentions the following changes for MA module, specifically for process costing:
”Process costing calculations and the preparation of process accounts
have been removed. The characteristics of process costing and when
it would be used are still examinable, as is the treatment and costing
of joint and by-products and the benefits of further processing and the
concept of normal and abnormal gains and losses”Does this mean through lectures 11-13 aren’t needed for the preparation of the MA exam as calculations have been removed? Or just by reading the lecture notes, pages 47-60 will be sufficient for the exam, kindly advise as I’ve just reached this lecture and unsure whether to cover it or skip!
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