You are on page 1of 10

Particulars

Material cost
Labour cost
Direct expenses
Prime cost
+ Manu. Expenses
Cost of Production
+ opening WIP
-closing WIP
Cost of goods produced
+ opening FG
-Closing FG
Cost of Goods sold

2007-2008
131352413.4
7713565.5

2008-2009
156749251
12558114.27

2009-2010
175188278
22890211.81

139065978.9

169307365.3

198078489.8

1340791.14

1762144

2600378

140406770.1
11378113
15501043
136283840.1
136283840.1

171069509.3
15501043
25458691
161111861.3
-161111861.3

200678867.8
25458691
29409402.29
196728156.5
196728156.5

a. RMCP = Average Stock


x 360
Annual Consumption
= 67727917
* 360
156749251
b. WIPCP = Average Stock x 360
Cost of Production
67727917
*360
140406770.1

=77.77

2010-2011
232326276.6
20999318.7
253325595.3
3124610
256450205.3
29409402.29
57426202.35
228433405.2
228433405.2

STATEMENT OF COST SHEET FOR THE YEAR 2008


Particulars

Opening Stock of Raw Material


Add: Purchase of Raw materials
Less: Closing stock of Raw Materials
Add:-Direct Wages (Labour)

Amount
27725331
150407031.8
42269227
7713565.5

Prime Cost
Add:-Factory Over heads
Factory Power
Repair & Maintanance
Depriciation
Insurance

1141914
1024340.4
7833425.68
730378.8
Works Cost

Add:-Administrative Over Heads


Audit Fess
Office exp
Printing & stationery
Postage & Courier
legal charges
Telephone & mobile bill
Bank Charges
Salary

155000
709592
145963
165054
1101596.29
1171052.34
18810589
Cost of Production

Add:Openg stock of finished goods


less:Closing stock of finished goods

Cost Of Goods Sold

Add:Selling & Distributuion OH:Commission on Sales


Rent, rates & tax
Traveling Exp
Advertisement
Delivery exp.
Service tax
Bad Debts

644536
217480
4360104.84
75000
2130577.1
24801690
627508.81
Cost Of sales

Amount

143576701.3
143576701.3

10730058.88
154306760.2

22258846.63
176565606.8
176565606.8

32856896.75
209422503.6

STATEMENT OF COST SHEET FOR THE YEAR 2009


Particulars

Opening Stock of Raw Material


Add: Purchase of Raw materials
Less: Closing stock of Raw Materials
Add:-Direct Wages (Labour)

Amount
42269227
127380601.2
25458690
12558114.27

Prime Cost
Add:-Factory Over heads
Factory Power
Repair & Maintanance
Depriciation

1409925
1764746.05
9297580.31
718239.97

insurance
Works Cost
Add:-Administrative Over Heads
Audit Fess
Office exp
Printing & stationery
Postage & Courier
legal charges
Telephone & mobile bill
Bank Charges
Salary
Cost of Production
Add:Openg stock of finished goods
less:Closing stock of finished goods
Cost Of Goods Sold
Add:Selling & Distributuion OH:Commission on Sales
Rent, rates & tax
Traveling Exp
Advertisement
Delivery exp.
Service tax
Bad Debts
Cost Of sales

175000
801883
228746.76
148763
1091772.5
934195.85
25716556.97
-

1154166
1147324
5539689.57
164807
4906018.19
25116356
533300.4

Amount

156749252.5
156749252.5

13190491.33
169939743.8

29096918.08
199036661.9
199161399.9

38561661.16
237598323.1

STATEMENT OF COST SHEET FOR THE YEAR 2010


Particulars

Opening Stock of Raw Material


Add: Purchase of Raw materials
Less: Closing stock of Raw Materials
Add:-Direct Wages (Labour)

Amount
25458690
156248776.6
29409402
22890211.81

Prime Cost
Add:-Factory Over heads
Factory Power
Repair & Maintanance
Depriciation
Insurance

1709585
2901528.5
11693081.31
930300.38
Works Cost

Add:-Administrative Over Heads


Audit Fess
Office exp
Printing & stationery
Postage & Courier
legal charges
Telephone & mobile bill
Bank Charges
Salary
Cost of Production
Add:Openg stock of finished goods
less:Closing stock of finished goods
Cost Of Goods Sold
Add:Selling & Distributuion OH:Commission on Sales
Rent, rates & tax
Traveling Exp
Advertisement
Delivery exp.
Service tax
Bad Debts
Cost Of sales

200000
575605
553373
164186
1089011
378792.01
31532017.82
-

1442847
1958071
5801213
10218
6627883
15036053

Amount

175188276.4
175188276.4

17234495.19
192422771.6

34492984.83
226915756.4
226915756.4

30876285
257792041.4

STATEMENT OF COST SHEET FOR THE YEAR 2011


Particulars

Opening Stock of Raw Material


Add: Purchase of Raw materials
Less: Closing stock of Raw Materials
Add:-Direct Wages (Labour)

Amount
29409402
239343757.8
57426202
20999318.7

Prime Cost
Add:-Factory Over heads
Factory Power
Repair & Maintanance
Depriciation
Insurance

2316670
3418193.63
14300214.31
973835.72
Works Cost

Add:-Administrative Over Heads


Audit Fess
Office exp
Printing & stationery
Postage & Courier
legal charges
Telephone & mobile bill
Bank Charges
Salary
Cost of Production
Add:Openg stock of finished goods
less:Closing stock of finished goods
Cost Of Goods Sold
Add:Selling & Distributuion OH:Commission on Sales
Rent, rates & tax
Traveling Exp
Advertisement
Delivery exp.
Service tax
Bad Debts
Cost Of sales

292295
798933
1104654
138641
1490446
863701.36
39422974.93
-

1624631
2075147
8056965.55
22000
7335965.75
27368103.14
433032.75

Amount

232326276.5
232326276.5

21008913.66
253335190.2

44111645.29
297446835.5
297446835.5

46915845.19
344362680.6