Cost Sheet for the period end
|
||||
Units Produced =
|
Units Sold = | |||
| PARTICULARS |
TOTAL COST
|
COST/UNIT
|
||
| DIRECT COST: | ||||
| Direct Material (Raw Material Consumed) |
X
|
|||
| Opening Stock of Raw Material |
X
|
|||
| Add: Purchases |
X
|
|||
| Add: Carriage inward, Freight Inward, Octroi & custom duty |
X
|
|||
X
|
||||
| Less: Closing Stock of Raw Material |
X
|
X
|
X
|
|
| Direct Wages |
X
|
X
|
||
| Direct Expenses |
X
|
X
|
||
| PRIME COST |
X
|
X
|
||
| INDIRECT COST | ||||
| WORKS OR FACTORY OVERHEADS | ||||
| Indirect Materials |
X
|
|||
| Indirect Wages |
X
|
|||
| Leave/Overtime Wages |
X
|
|||
| Fuel & Motive Power |
X
|
|||
| Factory Rent & Taxes |
X
|
|||
| Plant, Electric Equiptment, etc. |
X
|
|||
| Work Salary |
X
|
|||
| Factory Lighting & Supervision |
X
|
|||
| Depriciation on Plant & Machinery |
X
|
|||
X
|
||||
| Less: Sale of Scrap |
X
|
X
|
X
|
|
X
|
X
|
|||
| Add: Opening Stck of Work-in-progress |
X
|
X
|
||
X
|
X
|
|||
| Less: Closing stock of Work-in-progress |
X
|
X
|
||
| WORKS COST |
X
|
X
|
||
| Add: OFFICE & ADMINISTRATIVE OVERHEADS | ||||
| Office Salaries |
X
|
|||
| Office Rent & Rates |
X
|
|||
| Establishment Charges |
X
|
|||
| Depreciation on Office Furniture & Building |
X
|
|||
| Office Lighting |
X
|
|||
| Legal Charges |
X
|
|||
| Audit Fees |
X
|
|||
| Bank Charges & Commission |
X
|
X
|
X
|
|
| COST OF PRODUCTION |
X
|
X
|
||
| Add: Opening Stock of Finished Goods |
X
|
|||
X
|
||||
| Less: Closing Stock of Finished Goods |
X
|
|||
| COST OF GOODS SOLD |
X
|
|||
| Add: SELLING & DISTRIBUTION OVERHEADS | ||||
| Salary & Commission of Salesmen |
X
|
|||
| Advertisiment Charges |
X
|
|||
| Depriciation on Delivery Vans |
X
|
|||
| Packing Charges |
X
|
X
|
||
| TOTAL COST OR COST OF SALES |
X
|
|||
| PROFIT |
X
|
|||
| SALES |
X
|
|||
Cost Sheet format
