Page 72 - F2 Slides 2017-18

Steps for answering questions

1 Draw

process
account

7 Value Good 2 Enter
output and inputs and
Abnormal Loss
or Gain value($)

3 Enter
6 Calculate Normal Loss
Average Cost units and
per unit
scrap value

5 Balance
‘units’ 4 Enter
column with Good
Abnormal Output –
Loss or Units only
Gain

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