• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • CIMA Forums
  • Ask CIMA Tutor
  • FIA
  • OBU
  • Buy/Sell Books
  • All Forums
  • Latest Topics

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for March and June 2025 exams.
Get your discount code >>

Process EU

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

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • March 5, 2017 at 6:48 am #375638
    Yong
    Participant
    • Topics: 17
    • Replies: 15
    • ☆

    Hi Tutor

    1) 200 units of Opening WIP
    Additional of 1000 units added to the process.
    300 units of Closing WIP
    Materials is 100% completed.

    The total of unit is 1200 units (200+1000-300), which mean that the output of material is 900 units. Is this right?

    2) Opening is 200 units
    Closing is 100 units
    There is no additional material introduced.
    2000 units were passed to process 2.
    Materials is 100% completed.

    I dont understand why, fully work in process is 1800 units and the total of out is 2,100

    Kindly help to explain this further to me.

    Thank you.

    March 5, 2017 at 9:47 am #375673
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54656
    • ☆☆☆☆☆

    1. Yes – that is correct

    2. The 200 opening WIP will have been finished and be part of the 2,000 that left the process.
    So the other 1,800 will have been worked in full.

    I don’t know what you mean by “the total of out”

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • The topic ‘Process EU’ is closed to new replies.

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • Rajpoot on FA Chapter 5 Questions IAS 37 – Provisions, Contingent Liabilities and Contingent Assets
  • bizuayehuy on Foreign exchange risk management (1) Part 1 – ACCA (AFM) lectures
  • effy.sithole@gmail.com on IASB Conceptual Framework – Introduction – ACCA Financial Reporting (FR)
  • kyubatuu on MA Chapter 6 Questions Inventory Control
  • hhys on PM Chapter 14 Questions More variance analysis

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in