Cost sheet chapter me agar koi normal loss hai to uska ky treatment hogaa??

aadarsh_rk · 4 Aug 2026

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Vanshita · 24 Jul 2026

Thanku

Suhana · 24 Jul 2026

Cost Sheet mein Normal Loss ka treatment uski nature par depend karta hai, lekin sabse common rule ye hai: Normal Loss ka Treatment Normal loss ki alag se cost charge nahi ki jaati. Uska cost good units (output) par absorb ho jata hai. Isliye cost per unit badh jaati hai, kyunki total cost kam units par divide hoti hai. Agar scrap value milti hai: Scrap value ko total cost se minus karte hain. Phir remaining cost ko good units par divide karte hain. Simple Example Input = 1,000 units Normal Loss = 100 units Good Output = 900 units Total Cost = ₹90,000 Scrap value of normal loss = ₹2,000 Net Cost = ₹90,000 − ₹2,000 = ₹88,000 Cost per good unit = ₹88,000 ÷ 900 = ₹97.78 CA Inter Exam Trick Normal Loss → Good units par absorb hota hai. Abnormal Loss → Alag treat kiya jata hai (Costing P&L/Abnormal Loss Account).