Tax Finance Info: Joint Product By Product

<div dir="ltr" style="text-align: left;" trbidi="on">
<div style="text-align: center;">
<span style="font-size: large;"><b>Joint Product and By Product - Dani Ki Costing - CA IPCC Video Lectures</b></span></div>
<br />
<div style="text-align: justify;">
Joint Product and By Product - Dani Ki Costing - CA IPCC Video Lectures | Joint Product and By Product - Dani Ki Costing - CA IPCC Video Lectures | Joint Product and By Product - Dani Ki Costing - CA IPCC Video Lectures | Joint Product and By Product - Dani Ki Costing - CA IPCC Video Lectures</div>
<div style="text-align: justify;">
<br /></div>
<div class="separator" style="clear: both; text-align: center;">
<img border="0" height="241" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhq_WLjoUBkWwpGSHM-JFHFEKMkye3hJGN8jA5uFFJ0jE8x7E6v_zjZkqbmWGbmpEQcmdL33SLCbejVaSdfR3x_gAWb55HEyqVudonQ72nWqJS3h1jGILIMyhF_0sIv5_YqUoae1Bs196o6/s1600/Joint+Product+and+By+Product+CA-IPCC.jpg" width="320" /></div>
<br />
<div style="text-align: center;">
<b><span style="font-size: large;">Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></span></b></div>
<br />
<div align="center">
<table border="0" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="border-collapse: collapse; margin-left: -1.15pt; mso-padding-alt: 0in 5.4pt 0in 5.4pt; mso-yfti-tbllook: 1184; width: 465px;">
 <tbody>
<tr style="height: 26.25pt; mso-yfti-firstrow: yes; mso-yfti-irow: 0;">
  <td colspan="2" nowrap="" style="background: #4F6228; border: solid windowtext 1.0pt; height: 26.25pt; mso-border-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><u><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Dani
  Ki Costing<o:p></o:p></span></u></b></div>
</td>
 </tr>
<tr style="height: 26.25pt; mso-yfti-irow: 1;">
  <td colspan="2" nowrap="" style="background: #4F6228; border-top: none; border: solid windowtext 1.0pt; height: 26.25pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">IPCC
  Video Lectures<o:p></o:p></span></b></div>
</td>
 </tr>
<tr style="height: 26.25pt; mso-yfti-irow: 2;">
  <td colspan="2" nowrap="" style="background: #4F6228; border-top: none; border: solid windowtext 1.0pt; height: 26.25pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<b><span style="color: white; font-size: 20.0pt; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;">Joint
  Product & By Product<o:p></o:p></span></b></div>
</td>
 </tr>
<tr style="height: 15.0pt; mso-yfti-irow: 3;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.0pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 4;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  1<o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=02cQn36xV4g"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 5;">
  <td nowrap="" rowspan="3" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=AoG5JQ7zj4U"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 6;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=Ba5GuXUOBHA"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 7;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 8;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 9;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  2 <o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=gZ5afpmzXuE"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 10;">
  <td nowrap="" rowspan="7" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=SNBJUmzP9xs"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 11;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=4RQPVOI5wqs"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 12;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=nexqcSX6UeY"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 13;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=9L8UQVliAWI"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 14;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=WzDXN8yi4jw"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 15;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=1z-CKEfMcJ4"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 16;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 17;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 18;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  3<o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=CUIuUkgtnGs"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 19;">
  <td nowrap="" rowspan="5" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=IyNOuUDAlFo"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 20;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=hRQaC6zEqOA"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 21;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=b1132j2meFk"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 22;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=7eFiIYltPQA"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 23;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 24;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 25;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  4<o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=O7IkDfb2oNo"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 26;">
  <td nowrap="" rowspan="9" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=coXHeUaZWz0"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 27;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=MLymusiDHXI"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 28;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=u-aL5Jw1B2c"><span style="color: blue;">Part
  4</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 29;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=_cVj-OGXlTs"><span style="color: blue;">Part
  5</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 30;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=VjtrUq4ewEE"><span style="color: blue;">Part
  6</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 31;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=m3ZbBL4hieU"><span style="color: blue;">Part
  7</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 32;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=EhfN7cCHPy0"><span style="color: blue;">Part
  8</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 33;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=h2TXmdCFEAg"><span style="color: blue;">Part
  9</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 34;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 35;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 36;">
  <td nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">Lecture
  5<o:p></o:p></span></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=3MSSN_6t5dE"><span style="color: blue;">Part
  1</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 37;">
  <td nowrap="" rowspan="3" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-left-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 218.4pt;" valign="bottom" width="291"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<br /></div>
</td>
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=Mx37t3t8Qx0"><span style="color: blue;">Part
  2</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 38;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<u><span style="color: blue; mso-ascii-font-family: Calibri; mso-bidi-font-family: Calibri; mso-fareast-font-family: "Times New Roman"; mso-hansi-font-family: Calibri;"><a href="https://www.youtube.com/watch?v=f8a0RU3bkgY"><span style="color: blue;">Part
  3</span></a><o:p></o:p></span></u></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 39;">
  <td nowrap="" style="background: #EBF1DE; border-bottom: solid windowtext 1.0pt; border-left: none; border-right: solid windowtext 1.0pt; border-top: none; height: 15.75pt; mso-border-bottom-alt: solid windowtext .5pt; mso-border-right-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 130.6pt;" valign="bottom" width="174"><div class="MsoNormal" style="margin-bottom: 0.0001pt;">
<br /></div>
</td>
 </tr>
<tr style="height: 15.75pt; mso-yfti-irow: 40; mso-yfti-lastrow: yes;">
  <td colspan="2" nowrap="" style="background: #EBF1DE; border-top: none; border: solid windowtext 1.0pt; height: 15.75pt; mso-border-alt: solid windowtext .5pt; mso-border-top-alt: solid windowtext .5pt; padding: 0in 5.4pt 0in 5.4pt; width: 349.0pt;" valign="bottom" width="465"><div align="center" class="MsoNormal" style="margin-bottom: 0.0001pt; text-align: center;">
<span style="font-size: 12pt;">The
  End<o:p></o:p></span></div>
</td>
 </tr>
</tbody></table>
</div>
<br />
<div style="text-align: center;">
<b><span style="font-size: large;">Back to the chapter list of the CA IPCC Video Lectures <a href="http://www.taxfinanceinfo.com/2013/10/ca-ipcc-costing-all-chapters-on-youtube.html">Index</a></span></b></div>
<br />
<div style="text-align: center;">
<span style="font-size: large;"><b><u>Costing of Joint Products and By Products</u></b></span></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">Many a time it happens that at the time of manufacturing two or more
different products can be manufactured at a time. These products are considered
as Joint Products. The example of same can be production of fuel oil, paraffin,
etc from crude oil. While many a time a product is automatically manufactured
along with the main product without any extra activity, such product is known
as the By Product of the main product. Example of By Product is, glycerin is
obtained while manufacturing soap. Costing of such Joint Products and By
Products become complicated when the question comes for on what basis the cost
should be apportioned. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">For apportioning the cost between joint products different methods
are used such as physical unit method, average unit cost method, survey method,
contribution margin method and market value method. While different methods
used in apportionment of joint cost of by products are market value or value on
realization, standard cost in technical estimates, comparative price and re –
use basis. <o:p></o:p></span></div>
<div class="MsoNormal" style="text-align: justify;">
<br /></div>
<br />
<div class="MsoNormal" style="text-align: justify;">
<span lang="EN-US">In costing of by product, the treatment of the same is based on the
basis of its value. It means when the cost of by product are very small then
total value of the same is to be considered, in case when the cost of by
product is of considerable value also total value is considered and the
difficulty arises when, further processing is required on by product. Value of
by product at split off time is considered in case when the by product is to be
further processed.<o:p></o:p></span></div>
<br /></div>

Joint Product and By Product - Dani Ki Costing - CA IPCC Video Lectures

Joint Product and By Product - Dani Ki Costing - CA IPCC Video Lectures Joint Product and By Product - Dani Ki Costing - CA IPCC Video ...

+ Read more »