86339699 cost sheet format
Post on 04-Apr-2018
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7/29/2019 86339699 Cost Sheet Format
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COST SHEET FOR THE PERIODParticulars Total
cost(Rs)
Cost per unit
(Rs)
Direct Materials:
Opening stockPurchaseCarriage inwards
Less : Closing stock
Direct materials consumed
Add Direct wages
Direct expenses
Prime cost
Add: Factory Overheads:
Indirect materialsIndirect wages
Rent (factory)Lighting and heating
Power and fuelRepairs and maintenance
CleaningDrawing office expenses
Cost of research and experiments
Depreciation of factory plant
Work stationaryInsurance- fixed asset
Stock and finished goodsWelfare service expenses
Loose tools
Factory manager salary
Factory Cost
Add: Office and Administrative overheads
Rents (office)SalariesLightning and heating
InsuranceCleaning
Telephone and postagePrinting and stationary
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Depreciation on office and furnitureEquipments and buildings
Legal expenses
Audit fees
Bank charges
Cost of production
Add: selling and distribution expenses
Showroom rent
Lightning and heatingSalesmen salary
Commission
Travelling expenses of salesmen
Sales printing and stationary
AdvertisingBad debts*
Director in charge(sales)Postage
Depreciation and expenses of delivery vanDebt collection expenses
Carriage freight outwards
Samples and other free gifts
Cost of sales
Add: (or deduct) Net Profit (or loss)
Sales:
*if treated as financial loss, it will not form a part of cost of sales.
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7/29/2019 86339699 Cost Sheet Format
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Operating cost sheet for transport costing:
Particulars Amt Amt
A Operating costs :
Petrol
OilGrease
Wages
Total
B. Maintenance costs:Tyres
Tubes
Spares
Repairs
Servicing
Painting
Total
C Fixed costs:Insurance
Taxes
License fees
Garage rent
Depreciation
Interest
SupervisionTotal
Grand total (A+B+C)
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7/29/2019 86339699 Cost Sheet Format
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Cost sheet for power house
Particulars Cost per 1000 kg (Rs) Total cost (Rs)
Fixed overheads:
Rent
Depiciation of plantDepreciation on building
Insurance
Total
B. Maintenance costs:Meters
Furnance
Service materials
Tools and acessaries
Labour charges:Coal handlers
Ash removers
FuelFuel
Power
Water charges
Supervision and other
charges:
Foreman
EngineersGeneral labour
Cleaner
Total
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Cash Budget
Particulars Month Month Month
Opening bal of Cash and Bank
Trading receipts
Cash sales
Collection from debtors
Non trading receipts
Sales of fixed assets
Issue of shares
Issue of debentures
Interest and dividend
Total receipts
Trading payments
Cash purchasePayment to creditors
Labor cost
Factory overheads
Selling and distri overheads
Non trading payments
Interest
Dividend
Taxation
Purchase of asset
Total payments
Receipts- payments
Closing bal
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