Day 22/30 | Normal vs Abnormal Loss in 1 Minute | CA Inter Costing | By CA Sumeet Maru

Follow Sumeet Sir's Telegram for more resources and updates: Do process loss questions confuse you in exams? 😰 Let’s simplify it. In Day 22 of our 30-Day Revision Series, we break down Normal Loss vs Abnormal Loss into a clear, exam-ready concept. This quick revision helps you understand how to treat expected and unexpected losses correctly—one of the most important scoring areas in process costing. In this 1-minute revision, you’ll learn: ✅ What Normal Loss means (and why it is unavoidable) ✅ How to treat scrap value in cost calculation ✅ What Abnormal Loss is and why it goes to P&L ✅ How to calculate cost per unit correctly