The process costing method: Characteristics of the process costing method, Identification and use of appropriate cost units, Valuation of process transfers and work-in-process using equivalent units of production and based on FIFO and average costing methods, Accounting for normal and abnormal losses and gains, joint and by-products
`4` تحديد المحاسبة فيما يخص الخسائر في المخزون
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