If any by-product is produced and sold it is credited to ________.

profit and loss a/c
by-product a/c
process a/c
abnormal gain a/c

The correct answer is: B. by-product a/c

A by-product is a secondary product of a manufacturing process that has a relatively low sales value compared to the main product. By-products are usually sold at a reduced price, and the revenue from their sale is credited to the by-product account. The by-product account is then closed to the profit and loss account at the end of the accounting period.

The other options are incorrect for the following reasons:

  • Option A: The profit and loss account is a financial statement 41.5 48.3 47.8C117.2 448 288 448 288 448s170.8 0 213.4-11.5c23.5-6.3 42-24.2 48.3-47.8 11.4-42.9 11.4-132.3 11.4-132.3s0-89.4-11.4-132.3zm-317.5 213.5V175.2l142.7 81.2-142.7 81.2z"/> Subscribe on YouTube
that reports the revenues and expenses of a business for a specific period of time. It is not used to account for by-products.
  • Option C: The process account is a temporary account used to accumulate the costs of a manufacturing process. It is not used to account for by-products.
  • Option D: The abnormal gain account is a temporary account used to record gains or losses that are not expected to recur. It is not used to account for by-products.
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