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Environmental Management Accounting (EMA)

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA PM Exams › Environmental Management Accounting (EMA)

  • This topic has 1 reply, 2 voices, and was last updated 2 months ago by John Moffat.
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  • March 15, 2023 at 2:40 pm #681367
    moha1999
    Participant
    • Topics: 1
    • Replies: 3
    • ☆

    What is cost of negative and positive products, in flow cost accounting, as there is a question about it as follows:
    What is the cost of waste called in flow cost accounting?
    The sample answer says: Cost of negative products

    Kind Regards

    March 15, 2023 at 5:28 pm #681375
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 52529
    • ☆☆☆☆☆

    Negative products are those that are not earning money for the company (waste is a product that is not earning anything). Positive products are those that are earning for the company (because they are way the company is selling).

    However, in addition to obviously watching our lectures, it is worth reading the technical article on the ACCA website – it is written by the examining team and covers everything likely to be asked in the exam.
    https://www.accaglobal.com/gb/en/student/exam-support-resources/fundamentals-exams-study-resources/f5/technical-articles/Env-MA.html

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