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QuickBooks Online Track, Organise & Manage Accounts. Access Anywhere, Try it for Free! QuickBooksOnline.in/Free-Trial Inventory accounting Learn everything you need to know about inventory accounting.
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CBDT
NOV 9, 2011
COST SHEET FORMAT Particulars Opening Stock of Raw Material Add: Purchase of Raw materials Add: Purchase Expenses Less: Closing stock of Raw Materials Raw Materials Consumed Direct Wages (Labour) Direct Charges Prime cost (1) Add :- Factory Over Heads: Factory Rent
www.cahelpers.in/2011/11/cost-sheet-notes-format.html
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Factory Power Indirect Material Indirect Wages Supervisor Salary Drawing Office Salary Factory Insurance Factory Asset Depreciation Works cost Incurred Add: Opening Stock of WIP Less: Closing Stock of WIP Works cost (2) Add:- Administration Over Heads:Office Rent Asset Depreciation General Charges Audit Fees Bank Charges Counting house Salary Other Office Expenses Cost of Production (3) Add: Opening stock of Finished Goods Less: Closing stock of Finished Goods Cost of Goods Sold Add:- Selling and Distribution OH:Sales man Commission Sales man salary Traveling Expenses Advertisement Delivery man expenses Sales Tax Bad Debts Cost of Sales (5) Profit (balancing figure) Sales
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2) Administration Over Heads, Selling and Distribution Overheads are recovered as a percentage of work cost.
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