CA Inter Costing Jan 26 Revision Playlist | Joint & by Product | CA Purushottam Aggarwal | Jan 26

CA Inter Costing Jan 26 Revision Playlist | Joint & by Product | CA Purushottam Aggarwal | Jan 26

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🔗Important Videos
🎥 ABC Analysis:    • CA Inter Costing ABC Analysis For JAN 2026...  
🎥 Chapter wise Revision Playlist :    • CA Inter Costing Jan 26 Playlist For Marat...  
🎥 Super 40 Revision Marathon:    • CA Inter Costing Revision Series - Super 4...  
🎥 Revision Marathon -    • CA Inter Costing Jan 26 Playlist For Marat...  
🎥Theory Revision Marathon -    • Theory Marathon | CA Inter Costing Revisio...  
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Prepare for your CA Inter Jan 26 exams with this high-impact Joint & By-Product Costing revision by CA Purushottam Aggarwal.
This session covers concepts, exam-oriented questions, techniques, and shortcuts to help you master one of the most scoring chapters in Cost Accounting.

In this video, you will learn:
🔥 What are Joint Products & By-Products
🔥 Methods of apportioning joint costs
🔥 NRV method, physical unit method
🔥 Accounting treatment of by-products
🔥 Process costing + Joint cost link
🔥 Past exam questions & super-fast revision

This class is part of the CA Inter Costing Jan 26 Revision Playlist, designed to help you score 80+ marks with structured theory, formulas, and important questions.

Don’t forget to save the playlist for complete revision!

#CAInterCosting #JointAndByProductCosting #CAPurushottamAggarwal #CAInterJan26 #CAInterRevision #CostAccounting

✅ What is Joint & By-Product Costing? (Simple Explanation)
👉 Joint Product Costing

When two or more products are produced together in the same process, and
all of them have significant economic value,
the cost incurred till the split-off point is called joint cost.

Example:
Crude oil refining produces petrol, diesel, LPG, kerosene — all are joint products.

👉 By-Product Costing

When the same process also produces a secondary product that has low value compared to the main product, it is called a by-product.

Example:
While making sugar, molasses is a by-product.

Exam Tip (1-Line):

Joint products = high-value products produced simultaneously.
By-products = low-value incidental outputs.

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