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Process costing

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Process costing

  • This topic has 5 replies, 3 voices, and was last updated 1 year ago by John Moffat.
Viewing 6 posts - 1 through 6 (of 6 total)
  • Author
    Posts
  • September 25, 2021 at 9:31 am #636452
    James124
    Participant
    • Topics: 159
    • Replies: 136
    • ☆☆☆

    It is saying that losses made part way through production so in calculation of equivalent units “we do not consider normal loss as it is absorbed in good units.”
    Why Equivalent units are not calculated tutor?

    September 25, 2021 at 10:56 am #636461
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 51583
    • ☆☆☆☆☆

    You will have to tell me which question you are referring to (assuming it is from the BPP Revision Kit).

    September 25, 2021 at 12:10 pm #636474
    James124
    Participant
    • Topics: 159
    • Replies: 136
    • ☆☆☆

    Tutor, it is line written in Kaplan book (Chapter 9, Illustration 11).
    It says as “Calculate EUs for completed output plus the abnormal loss units. Normal loss is absorbed into good output so does not appear in statement of EUs.”

    September 25, 2021 at 3:39 pm #636486
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 51583
    • ☆☆☆☆☆

    I do not have the Kaplan book (only the BPP Revision Kit).

    However the statement as you have now typed it is all explained in my free lectures on process costing.

    The lectures are a complete free course for Paper MA and cover everything needed to be able to pass the exam well.

    September 26, 2021 at 2:23 am #636500
    maximus07
    Participant
    • Topics: 407
    • Replies: 398
    • ☆☆☆☆

    Sir, sorry to interrupt, do you prefer BPP more or Kaplan?

    September 26, 2021 at 10:14 am #636513
    John Moffat
    Keymaster
    • Topics: 56
    • Replies: 51583
    • ☆☆☆☆☆

    If you are watching my free lectures then you do not really need either of the Study Texts.

    A Revision Kit is vital because practice is so important. I personally prefer the BPP Revision Kit, but it is purely a personal thing – the Kaplan Exam Kit is just as good and some people prefer that.

  • Author
    Posts
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