if Product x in a manufacturing units passes through three processes – A, B and C..
The expenses incurred in three processes during the year 2001 were as under:

A B C
Units of input issued 9,000
Rs. Rs. Rs.
Cost per unit 150 -- --
Sundry materials 23,500 25,000 15,000
Direct labour 80,000 2,07,000 26,110
Direct expenses 2,250 7,200 8,100
Selling price per
unit of output 200 280 600

The actual outputs obtained and normal process losses from the three processes were:
Output (units) Process loss (%)
Process A 8,400 5
Process B 5,700 10
Process C 3,660 3

During the year, three-fourth of the output of process A and two third of the output of process B were transferred to the next process and the balances were sent to godown. The entire output of process C was sent to godown. The losses of the three processes were sold at Rs. 5 per unit for process A, Rs. 10 per unit for process B and Rs. 15 per unit for process C.

Prepare the three process accounts and Normal Loss, Abnormal loss and Abnormal gain accounts.


WHOEVER WANTS TO REPLY...I AM NOT EXPECTIN U TO ANSWER THE WHOLE SUM

I Just Wanted To Know What Is The Entry (In Process A Account) For The Remaining Goods (Other Than Sent From Process A To B) The Balance ...Where This Balance Is Carried To? In The Above Question They Say To Transger The Balance To Godown Account? Is There Sumthin Godwon Account ..I Am Confused Whether To Prepare The Profit & Loss A/C Or The Godown Account & I Dont No Whther To Include Sales Of Those Goods Anywhere..Please Reply To My Question Thanks!!!!