B.com Sem V Classroom Activity II CA on unit IV

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Across
  1. 2. An account prepared to ascertain the cost and output of a process.
  2. 4. Units completed and transferred to the next process.
  3. 9. The process in which production begins.
  4. 10. Loss exceeding the normal expected loss.
Down
  1. 1. Units introduced into a production process
  2. 3. Loss that is expected under normal production conditions
  3. 5. A costing method used when production passes through several continuous processes.
  4. 6. Actual output is more than expected output
  5. 7. Partially completed units at the end of an accounting period.
  6. 8. This loss results in increase in cost per unit