Chap.15 Guerrero Joint Product and By-Product Acctg

 

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NhamtZrh`udt& Ly-Zrh`udtKddhumtamg Am tfb tfb prhdbss prhd prhdbs bss s h c c okmuckdturamg okmuckdtu okmuckd okmuckdtura turamg ramg mg hm hmb b hr ohrb ohrb prh` pr prh`u h`u udts dts, , k dhopk dhopkmy my oky oky kish ish prh`udb prh` prh`u prh`udb udb db htf htfbr br prh`udtswfadfokybatfbrlbnhamtprh`udtshrly-prh`udts`bpbm`  prh`udtswfadfokybatfbrlbnhamtprh `udtshrly-prh`udts`bpbm`amguphmtfbaraophrtkmdbth amguphmtfbaraophrtkmdbth tfbcaro. Pfbprhlibos bmdhumtbrb`amtfbDZKbxko Pfbprhlibos bmdhumtb bmdhumtbrb rb`amtfbDZKbxkoamktahmsrbiktavbthnham amktahmsrbiktavbthnhamtprh`udtskm`ly-prh`udts tprh`udtskm`ly-prh`udts kddhumtamgkrbtfbchiihwamg> ;. ;.  Kiihdktahm Kiihdktahmhcnham hcnhamt(dho t(dhoohm ohm)dhst   )dhstskttfb  )dhstskt skttfbpham tfb phamt  phamthcspi  thcspiat-hcc. hcspi at-hcc. ;. ;. \bikta \biktavb vbokr okreb ebt t(sk (skibs ibs)) vkiub vkiubobt obtfh` fh`.. Pfbkppiadktahmhctfasobtfh`waii`bpbm`hm wfbtfbrtfbprh`udtskrbshi` wfbtfbrtfbpr wfbtfbrtfbprh`udtskrbshi`kt h`udtskrbshi`kt kttfbphamthc tfbphamthcsbpkrktahmhr tfbphamthcsbpkrktahmhrwfbtfbrk``atahmkidhstskrb sbpkrktahmhrwfbtfbrk``atahmkidhstskrb am amdu durr rrb` b` ks ks k rbsu rbsuit it hc hc k``a k``ata tahm hmki ki pr prhd hdbs bssa samg mg. . Pfb Pfb ch chii iihw hwam amg g pr prhdb hdb`u `urb rbs s sf sfhu hui` i` lb rbobolbrb`lytfbdkm`a`ktb> k. Tk Tkib ib vk vkiu iub b kt kt ph pham amt t hc hc spia spiatt-hc hcc. c. Ac Ac tfb tfb prh` prh`ud udtts krb krb shi hi` ` kt kt tfb tfb pham phamtt hc hc sbpkrktahm,dhstaskiihdktb`thbkdfprh`udtlksb`hmtfbrbiktavbokrebtvkiub kttfktphamt(spiat-hccphamt). l. Tkibvkiubkctbrcurtfbrprhdbssamg. Nhamtdhstasthlbkiihdktb`hmtfblksashc bk bkdf df pr prh` h`ud udt‑ t‑s s mb mbt t rbki rbkiaz azkl klib ib vk vkiu iub. b. Mb Mbt t rbki rbkiaz azkl klib ib vk vkiu iub b as as tfb tfb `a `acc ccbr brbm bmdb db lbtwbbmtfbcamkiskibsvkiub lbtwbbmtfbcamkiski bsvkiubkm`tfbkdtukidhstthdhop km`tfbkdtukidhstthdhopibtbkm`sbi ibtbkm`sbii.(Curtf i.(Curtfbr br prhdbssamgdhst). shi`. Rm`br ; ;.. Ly-prh Ly-prh`ud `udtsk tskrbr rbrbdh bdhgma gmazb`w zb`wfbm fbm  shi`. Rm`brtfasobtfh` tfasobtfh`mhamdhobasrbdhr` mhamdhobasrbdhr`b`crho b`crho tfboumtaitfbykrbshi`.Mbtly-prh`udtamdhobbqukis   kdtuki skibsrbvbmubibsskmy kdtuki k``atahmkiprhdbssamgdhstskm`okrebtamgkm`k`oamastrktavbbxpbmsbs.Mbtlyprh`udtamdhobokylbsfhwma prh`udtamdhoboky lbsfhwmamtfbamdhob mtfbamdhobstktbobmtks stktbobmtks>> k k.. K``atahmt K``atahmthamdh hamdhob,ba ob,batfbrk tfbrks’ht s’htfbrsk fbrskibs‟h ibs‟hr’ht r’htfbram fbramdhob dhob‟. ‟. l l.. K`b`udtah K`b`udtahmcrho mcrhodhst dhsthcgh hcghh`ss h`sshi`hc hi`hctfbok tfbokampr amprh`ud h`udt. t. < h`s> Mbt rbkiaz rbkiazkli klib b vki vkiub ub obt obtfh` fh`.. Rm` k. Mbt Rm`br br tfa tfas, s, tfb  tfb   bxpbdtb` ski skibs bs vki vkiub ub hc tfb tfb lyprh`udt prh`udb` prh`udt  prh`udb` prh`udb` as as rb`u rb`udb db` ` ly ly tfb tfb   bxpbdtb` k``at k``atahmki ahmki prhdbssamg prhdbssamg dhst km` okrebtamgkm`k`oamastrktavbbxpbmsbs.Pfbrbsuitamgmbtrbkiazklibvkiubhctfb ly-prh`udtas`b`udtb`crhotfb thtkiprh`udtahmdhsts ly-prh`udtas`b`udtb`crhotfb  thtkiprh`udtahmdhsts thtkiprh`udtahmdhsts hctfbokamprh`udt. \bvbrs rski ki dh dhst st obtf obtfh` h`.. Pfb l. \bvb Pfb bx bxpb pbdt dtb` b` vk vkiu iub b hc hc tfb tfb ly-p ly-prh rh`u `udt dt prh` prh`ud udb` b` as rb`udb`lytfbbxpbdtb`k``atahmkiprhdbssamgdhsts   km` km`mhrokigrhssprhcathc mhrokigrhssprhcathc tfb tfb ly ly pr prh` h`ud udt t (h (hr r ly ly tfb tfb okre okrebt btam amg g km` km` k`oa k`oama mast strk rkta tavb vb bx bxpb pbms msbs bs km` km` mb mbtt amdhob amd hob).Pfasobtfh ).Pfasobtfh` ` asdkiib` asdkiib` tfb tfb rbvbrs rbvbrskidhstobtfh kidhstobtfh` ` lbdkus lbdkusb b yhu yhu fkvb fkvb th nhamt dhs whrelkdewkr`crhotfbgrhssrbvbmubthkrravbkttfbbstaoktb`  nhamt dhst t hc tfbly-prh`udtkttfbphamthcspiat-hcc.Pfbnhamtdhst tfbly-prh`udtkttfbphamthcspiat-hcc.Pfbnhamtdhst kiihdktb`thtfbprh`udtahm kiihdktb`thtfbprh`udtahm hc hc tfb tfb ly ly-p -prh rh`u `udt dt as as `b `b`u `udt dtb` b` cr crho ho tfb tfb thtk thtki i prh` prh`ud udta tahm hm dhst dhst hc hc tfb tfb ok okam am prh`udt,km`dfkrgbthk prh`ud t,km`dfkrgbthk ly-pr ly-prh`udtamvb h`udtamvbmthry mthrykddhumt.Zrhdbb kddhumt.Zrhdbb`scrhotfbskib `scrhotfbskib hcly-prh`udts krbtrbktb`tfbskobksskibshctfbok krbtrbktb`tfbskobksskibshctfbokamprh`udt. amprh`udt.

 

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