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Process Costing


The manufacturing process of various products are done in a chain of various processes where output of one process becomes the input for the other process.

  • Learn how these process accounts are made.
  • How to handle and treat the Normal losses and Abnormal losses during production.
  • The topic also covers the valuation of Finished goods, Work in progress and raw materials in various circumstances.
  • These videos also cover the treatment of joint product and bi-product and the decision making questions relating to it.  


  1. OTU provides you the classes in best quality with attached E-book containing all theory and 30 questions which will be solved in class and 40 solved questions for your self practice.
  2. Moreover, you will be provided with E-Notes which is the notes that has been written during the class.
  3. While making your own notes, do not forget to prepare PTR page within each chapter, which will be given in class by the teacher. These PTR will act like a backbone while revising the whole chapter.
  4. Content of the class will cover the entire variety comprehensively including the study material and the previous examination papers.
  5. Also, do not avoid giving the test for this topic. This will help to assess your expertise level in the topic.


The student will be able to understand the topic comprehensively. He will be able to solve all type of questions very easily. The methodology used by CA Sonu Gupta Mam is very lucid and her notes will help you to revise the topic very comfortably. The motive is not to mug up anything, learn by conceptual clarity.

CA Sonu Gupta is a renowned Chartered Accountant, Educator, Humanitarian and a famous author since 1996 of teaching experience. Her unique teaching style has made many difficult topics and concept very easy to learn.
No students enrolled
No. of Classes11 Classes
Duration10.5 HR
Access TimeLife Time
LanguageHindi, English
Resources11 E-Notes, 1 E-Book

Table of Contents



Process Costing E-Book

Process Costing E-Notes

Class 1

Class 2

Class 3

Class 4

Class 5

Class 6

Class 7

Class 8

Class 9

Class 10

Class 11

Test Series