Rayat Shikshan Sanstha’s S. M Rayat Shikshan Sanstha’s S.M.JOSHI COLLEGE, HADAPSAR, PUNE - 411028 Department of Commerce Prof. Gulave R.G.

Cost Sheet with Stock Adjustments Units Produced : Units Sold : Particulars Total Cost (Rs.) Cost Per Unit (Rs.) Opening Stock of Raw Materials XXXXX Add : Purchases of Raw Materials XXXXX -Materials used in primary packing XXXXX -Carriage/Carriage Inward, Freight, XXXXX -Octroi, Customs Duty, Excise, XXXXX -Loading and Unloading Expenses on Purchases XXXXX XXXXX Less : Closing Stock of Raw Materials XXXXX Purchase Returns of Raw Materials(R.O.) XXXXX Sale of scrap of Raw Materials XXXXX Defective Raw Materials Returned XXXXX Value of by-Products XXXX Cost of Material Consumed XXXXX XXXXX

Cost of Material Consumed XXXXX Add : Direct Wages/Labour/ Productive wages XXXXX Operating Wages/Productive wages Payable XXXXX Add : Direct Expenses, Direct Charges, XXXXX Royalty, Chargeable expenses , XXXXX Cost of Layout, Surveyor’s fees, XXXXX Hire of special machinery, Architect’s fees XXXXX Cost of special drawings/designs/Patterns, XXXXX PRIME COST XXXXX XXXXX Add : Factory Overheads / On cost Expenses/ Works Overheads Indirect Materials, Indirect Wages, XXXXX Indirect Expenses, Power,Coal,Gas etc. XXXXX Factory heating and lighting, Fuel XXXXX Factory Rent, Rates and Taxes XXXXX Factory Insurance, XXXXX Repairs & Maintenance of Plant/Machinery XXXXX Depreciation on Factory Building ,Plant & XXXXX FACTORY/WORKS COST XXXXX XXXXX

FACTORY/WORKS COST XXXXX Add : Office & Administrative Overheads/Expenses Royalty, Chargeable expenses , XXXXX Royalty, Chargeable expenses , XXXXX Royalty, Chargeable expenses , XXXXX Royalty, Chargeable expenses , XXXXX Royalty, Chargeable expenses , XXXXX Royalty, Chargeable expenses , XXXXX Cost of Production XXXXX Add : Opening Stock of Work in Progress XXXXX XXXXX Add : Closing Stock of Work in Progress XXXXX FACTORY/WORKS COST XXXXX

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