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Process costing

Step 5 – complete the abnormal loss account

This is the account where the value of the abnormal loss is recorded and the cost is
transferred to the statement of profit or loss.
Abnormal loss

Kg $ Kg $

Process account (AL) 100 2,300 Statement of profit or loss 100 2,300
–––– ––––– –––– –––––
100 2,300 100 2,300

–––– ––––– –––– –––––

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