Syllabus C3bc. Joint products & Service Costing

Syllabus C3bc

Joint products & Service Costing ^{10 / 11}

b) Process costing

(x) By-products and joint products.
(xi) Value by-products & joint products.
(xii) Process accounts - where by-products and/or joint products occur.

c) Service/operation costing

(i) The use of service/operation costing.
(ii) Suitable unit cost measures
(iii) Service cost analysis