What's with me and ABNORMAL costing???

Some of my friends wanted to know why I was very particular about abnormal cost accounting in my previous post. Well that gives me enough stuff for another post. It was just our second cost accounting class and we were supposed to have done our daily lessons before going to class(obviously).  The Prof shot a volley of questions at the class, one after the other. I was too well prepared, so in order to avoid his eyes, I kept scribbling in my book. I was just darkening the date over and over again, but then I wanted it to look as if I were jotting down some real important points that I got cleared just now, at the question answer session. I was feeling triumphant thinking I had successfully avoided his attention. And lo!, the voice, "Madam, How do you account for abnormal costing?" I looked up in dismay realizing that I was the Madam who was supposed to answer this question of his.

I knew from what I remembered of the last class, that there was normal and abnormal costing and that one of them was avoidable and the other unavoidable and also, that one of them was to be charged under factory overheads and the other under costing P&L account. But my mind seemed to be shying away from doing any match the following at the moment, or was it scared by the unexpectedly posed question? Well I hesitated, but murmured out, "Factory overheads". He smiled at me  and said,"Be confident. Why are you not sure of your answer? You are correct." I hesitated, but then coaxed a smile somehow.

The next moment the whole class stroke off what notes they had taken down in the last class and jotted down the new gyan imparted by me. I did not even dare to look into my copy for I was almost scared into a statue. And then he went on,"How many of you think she is right?". Obviously, there was a majority number of hands dangling in the air because he had approved my answer. And then he questioned some of my friends one by one as to whether they approved my answer or not. Some said they were not very sure and the others said that they were confident I was right.

And then the clouds poured down and the thunder sounded, "So you did not understand whatever I taught you in the last class, or you did not do your lessons". It could very well be either or a good share of both. Anyways the curtain had come down on half an hour of gaming and everyone was once again busy striking off the gyan that was imparted to them a few minutes ago and the story does not come to an end there. After the class, there was not a single person in the class who did not scold me for having untidied their neat copies(:P). And what did it do to poor me? Wake me up in the middle of the night and ask me where to account for an abnormal loss, the answer would be hot and ready on my lips,"directly to costing P&L". Thanks to Sir for having played that game, I did get my basics in cost accounting firm and will never ever forget them.