COST SHEET

FOR THE PERIOD ENDED

Particulars
Direct Materials
Opening stock of raw materials--------------------------Add: Purchases---------------------------------------------Add: Carriage inwards/import duty---------------------Less: Closing stock of raw material---------------------Less: Materials return-------------------------------------Less: Materials lost by fire--------------------------------Direct Material consumed-------------------------------Direct Labour/Productive wages----------------------Direct expenses---------------------------------------------Hire charges for special-----------------------------------Plant & Machinery-----------------------------------------Cost of Blue print for production------------------------Royalty related with production--------------------------Research and Development expenses-------------------Other chargeable expenses-------------------------------PRIME COST---------------------------------------------Add: Factory or works overhead:
Indirect Wages----------------------------------------------Indirect Materials-------------------------------------------Factory Rent & Rates--------------------------------------Factory lighting---------------------------------------------Depreciation, repairs and maintenance------------------Power, Lubricating oil etc.--------------------------------Cost of Idle time--------------------------------------------Less: Sale of scrap-----------------------------------------FACTORY COST / PRODUCT COST--------------Add: Office administrative overhead:
Office Rent & Rates---------------------------------------Office salaries----------------------------------------------Remuneration of Management---------------------------Office lighting & Insurance------------------------------Establishment of Office Assets---------------------------Depreciation of Office Assets----------------------------Audit Fees---------------------------------------------------Legal Charges-----------------------------------------------Bank Charges-----------------------------------------------General office expenses-----------------------------------COST OF PRODUCTION------------------------------Add: Opening finished stock-----------------------------Less: Closing finished stock------------------------------COST OF GOODS SOLD------------------------------Add: Selling and distribution overhead:
Show room Rent and Rates-------------------------------Lighting -----------------------------------------------------Salesmens salaries----------------------------------------Packing------------------------------------------------------Commissions-----------------------------------------------Advertisement----------------------------------------------Market Research & Development Cost-----------------Bad Debt----------------------------------------------------TOTAL COST--------------------------------------------Add: Profit-------------------------------------------------SALES VALUES------------------------------------------

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Commissions-----------------------------------------------Advertisement----------------------------------------------Market Research & Development Cost-----------------Bad Debt----------------------------------------------------TOTAL COST--------------------------------------------Add: Profit-------------------------------------------------SALES VALUES------------------------------------------

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