Learning Objective Distinguish among spoilage,rework,and scrap Describe the accounting procedures for normal and abnormal spoilage Account for rework in job costing Account for scrap. 海南大学董建华讲授 7-2 海南大学董建华讲授 7- 2 Learning Objective Distinguish among spoilage, rework, and scrap Describe the accounting procedures for normal and abnormal spoilage Account for rework in job costing Account for scrap