How would you account for the following items in cost accounts and how would you control each
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How would you account for the following items in cost accounts and how would you control each of the following
(i) Shortage
(ii) Excess
(iii) Scrap—normal and abnormal
(iv) Wastage—normal and abnormal
(v) Defective work—normal and abnormal
(vi) Spoilage—normal and abnormal
(vii) Small tools cost
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