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Share 'MGT402 Short Notes Lectures 23 ~ 45'
MGT402 Short Notes Lectures 23 ~ 45
MGT402 Online Study Material , Short Notes, Handouts, Study Resource Links and much more
Lec # 23
PROCESS COSTING SYSTEM
(Opening balance of work in process)
Two methods of cost allocation
(1) The weighted average (or averaging) method
(2) The FIFO method.
Weighted average method
In the weighted average method opening stock values are added to cu…
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