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Gujarat University
Commerce
Bcom
NEP 2020
Bcom TY Sem 5
Subject:- Cost Accounting 3
Unit 1 Process Costing 1
Lesson 4, Sum 2 with Solution

1. Introduction
2. Procedure of Ascertaining Process Cost
3. Difference between Process Costing and Job Costing
4. Features of Process Costing
5. Elements of Cost of each Process
6. Process Loss and Wastage
A. Normal Loss
B. Abnormal Loss
C. Abnormal Gain
7. Accounting of Joint Products
8. Accounting of By-products
9. Practical Exercises

Lesson 1, Introduction Class
   • Bcom TY Sem 5 / Cost Accounting 3 / Unit 1...  

Lesson 2, Format of Process Costing
   • Bcom TY Sem 5 / Cost Accounting 3 / Unit 1...  

Lesson 3, Sum 1with solution
   • Bcom TY Sem 5 Cost Accounting 3 / Unit 1 /...  

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sem 5 cost accounting 3 Unit 1
semester 5 cost accounting 3 unit 1
Bcom TY Sem 5 Cost accounting 3 Unit 1 Process costing 1

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