Examples

• The process costing method: Characteristics of the process costing method, Identification and use of appropriate cost units, Valuation of process transfers and work-in-process using equivalent units of production and based on FIFO and average costing methods, Accounting for normal and abnormal losses and gains, joint and by-products
  `4` تحديد المحاسبة فيما يخص الخسائر في المخزون