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Chapter 6






                                                   Sales value of

                                                 production (also
                                                known as 'market
                                                        value')







                                                       Basis of

                                                apportionment of
                                               joint cost products







                               Production                               Net realisable
                                   units                                      value








                     Illustrations and further practice


                     Now read illustration 1 ‘Valuation of joint products’ and try TYU 7 ‘Product A
                     and Product B’, TYU 8 ‘Dee Co’ and TYU 9 ‘Three joint products’.





















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