In process costing, if an abnormal loss arises, the process account is generally.

A. Debited with the scrap value of the abnormal loss units

B. Debited with the full production cost of the abnormal loss units

C. Credited with the scrap value of the abnormal loss units

D. Credited with the full production cost of the abnormal loss units

Answer: Option D

Solution(By Examveda Team)

In process costing, if an abnormal loss arises, the process account is generally credited with the full production cost of the abnormal loss units. Abnormal loss (a cost) is credited to the process account and abnormal gain (a benefit) is debited to the process account.