Citing relevant examples, distinguish between joint products and by-products.

Management Accounting Block Revision Mock Exams

 Joint products and by-products
Join products are products that have a relatively high sales value and are not separately identifiable as individual products until the split off point. They result from a single process producing simultaneously a group of individual products each of which has a significant relative sales value e.g. in the following industries: meat, vegetable, fruit.

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