Process costing

I will be surprised if the words 'homogenous mass' are actually used in the exam :-) However, homogenous means 'all the same'. From a costing point of view, we would probably cost t-shirts in batches. Not all t-shirts are the same (for example, there will be different sizes using different amounts of material) so we would maybe produce a batch of small shirts and cost them, a batch of large shirts and cost them, and so on). However for soft drinks are is made in huge quantities (it is only put in bottles later) and all the Coca Cola is exactly the same - we can't distinguish one days production from another days production. So we don't need to cost in separate batches.

Yes dear sir but my question is My question is Does indistinguishable homogeneous mass means that The Products are not identifiable during the production process but after the completion of the process ?

@johnmoffat said: I will be surprised if the words 'homogenous mass' are actually used in the exam :-) However, homogenous means 'all the same'. From a costing point of view, we would probably cost t-shirts in batches. Not all t-shirts are the same (for example, there will be different sizes using different amounts of material) so we would maybe produce a batch of small shirts and cost them, a batch of large shirts and cost them, and so on). However for soft drinks are is made in huge quantities (it is only put in bottles later) and all the Coca Cola is exactly the same - we can't distinguish one days production from another days production. So we don't need to cost in separate batches.

My question is Does indistinguishable homogeneous mass means that The Products are not identifiable during the production process but after the completion of the process ?

Yes it does (although I really do not know why you are asking this :-) )

Sir separately identifiable homogeneous mass and distinguishable homogeneous mass are having equal meanings right ?

Correct :-)