Page 196 - F2 - MA Integrated Workbook STUDENT 2018-19
P. 196
Chapter 9
– prepare process accounts in situations where work remains incomplete
– prepare process accounts where losses and gains are identified at
different stages of the process
– distinguish between by products and joint products
– value by products and joint products at the point of separation
– prepare process accounts in situations where by products and/or joint
products occur.
and answer questions relating to these areas.
The underpinning detail for this Chapter in your Integrated Workbook can
be found in Chapter 9 of your Study Text
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