ACCA MA Classroom - Syllabus C3b. Process Costing ^{8 / 11}

(i) Process costing.
(ii) The use of process costing.
(iii) Normal and abnormal losses and abnormal gains.
(iv) Cost per unit of process outputs.
(v) Process accounts involving normal and abnormal losses and abnormal gains.
(ix) Process accounts where losses and gains are identified at different stages of the process.