Pro forma of Trading Account

In the Books of _______________ and __________

Trading Account for the year ended 31^st March, ______________

Particulars	Rs.	Rs.	Particulars	Rs.	Rs.
To Opening Stock			By Sales (-) Sales Return (-) Return Inwards
To Purchases (-) Purchase Return. (-) Return Outwards			By Goods destroyed by Fire
To Wages			By Goods Distributed as Free Samples
To Productive Wages			By Goods withdrawn by partners for personal use
To Manufacturing Wages			By Goods lost by theft
To Wages and Salaries			By Closing Stock
To Works Manager's Salary			By Gross Profit C/d
To Carriage
To Carriage Inwards
To Carriage on Purchases
To Factory Expenses
To Factory Insurance
To Factory Rent
To Factory Lighting
To Factory Salary
To Import Duty
To Octroi and Cartage
To Customs charges
To Freight
To dock dues charges
To Gas, Coal, Water, Fuel and Power
To Motive Power
To Royalty
To Royalty on Purchases
To Manufacturing Expenses
To Trade Expenses
To Heating and Lighting
To Gross Profit C/d