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I have dealt with Process costing questions including the concept of abnormal losses and gains in school and past papers, but Harold Randall ( the official endorsed Accounting book for A Levels) claims that we are expected to know the treatment of only the normal losses. Furthermore, the CIE syllabus outline for the year 2012 does not mention abnormal losses or gains anywhere. Can anyone please clarify if abnormal losses and gains are a part of syllabus or not?