COST SHEET

Cost Sheet for the period end
Unit Produced =	Units Sold=
Particulars		Total	Cost/
		Cost	Unit
DIRECT COST :
Direct Material (Raw Material Consumed)	x
Opening Stock of Raw Material	x
Add: Purchases	x
Add: Carriage Inward, Freight Inward
Octroi & Custom Duty	x
Less : Closing Stock of Raw Material	x	x	x
Direct Wages		x	x
Direct Expenses		x	x
PRIME COST		x	x
INDIRECT COST
Add :WORKS OR FACTORY OVERHEADS
Indirect Materials	x
Indirect Wages	x
Leave Overtime Wages	x
Fuel & Motive Power	x
Factory Rent & Taxes	x
Plant & Electric Equipment etc.	x
Work Salary	x
Factory Lighting & Supervision	x
Depreciation on Plant & Machinery	x
	x
Less : Sale of Scrap	x	x	x
Add : Opening Stock of Work In Progress		x	x
		x	x
Less: Closing Stock of Work In Progress		x	x
WORKS COST / FACTORY COST		xx	xx
Add : OFFICE & ADMINISTRATIVE OVERHEADS
Office Salaries	x
Office Rent & Rates	x
Establishment Charges	x
Depreciation on Office Furniture & Building	x
Office Lighting	x
Legal Charges	x
Audit Fees	x
Bank Charges & Commissions	x	x	x
COST OF PRODUCTION		x	x
Add: Opening Stock of Finished Goods		x
		x
Less: Closing Stock of Finished Goods		x
COST OF GOODS SOLD		x	x
Add : SELLING & DESTRIBUTION OVERHEADS
Salary & Commission of Salesmen		x	x
Advertisement Charges		x	x
Depreciation on Delivery Vans		x	x
Packing Charges		x	x
TOTAL COST OR COST OF SALES		x	x
PROFIT / LOSS		x	x
SALES		x	x