MGT212 Cost and Management Accounting

Cost and Management AccountingTU Board 2082

The following details are given to you: ParticularsProcess AProcess BProcess CRaw material used 1,000 kgRs. 60,000 Indirect materialRs. 52,000Rs. 39,600Rs. 59,240Labour costRs. 40,000Rs. 60,000Rs.…

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The following details are given to you: ParticularsProcess AProcess BProcess CRaw material used 1,000 kgRs. 60,000----Indirect materialRs. 52,000Rs. 39,600Rs. 59,240Labour costRs. 40,000Rs. 60,000Rs. 80,000Production overhead 100% of labourActual output kg950840750Normal loss5%10%15%Sale of scrap per kgRs. 40Rs. 80Rs. 100 Required: a. Process accounts b. Normal loss account c. Abnormal gain account d. Abnormal loss account [4+5+4+2]

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