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Methods of Work in Progress
The two main methods used for purposes of valuing the opening work in progress:
1. Weighted Average Method
2. FIFO or First In First out Method.
By utilizing these methods enables the cost of the opening work in progress to be suitably assigned to the finished goods and the closing work in process.
The following is a summary of a cash book for the year ended 31 April 2012 Payments $ Receipts $
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