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Costing - Phase (I & II) Methods of Costing

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In …………………..each job is a cost unit to which all costs are assigned.

Batch costing

Job costing

process costing

operation costing

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Explanation:

In Job costing each job is treated as cost unit and costs are accumulated and calculated for each job separately. It is applied in those industries where production is done on the basis of specific order. For example, engineering or construction industries