Page 138 - Microsoft Word - 00 ACCA F2 Prelims.docx
P. 138
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 Notes can be found in
Chapter 9 of your Study Text
132
