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Cost Units - Terms Used in Cost Accounting
It is the quantitative units of the service or product in relation to those costs are ascertained. The cost unit will be determined through the nature of the business enterprise. It might be as:
1. A service is given to the customer
2. A unit of production expressed like a relevant quantity
3. An individual job, contract or batch.
These are losses on account of uncollectable debts. While the amount due from debtors is irrecoverable, it is termed as bad debts. Bad debts, being loss are closed through transfer
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What are the benefitss and drawbacks of standard costing?
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