B Com 2nd Year Cost Accounting Numerical Question

B Com 2nd Year Cost Accounting Numerical Question

B Com 2nd Year Cost Accounting Numerical Question :-



लागत-पत्रक का नमूना

(Specimen of a Cost-Sheet)

Cost-Sheet for the month ending……………..

ParticularTotalCost Per Unit
Opening Stock of Raw Materials

(+)Purchase During the period

(+)Carriage Inward

(+)Closing Stock of Raw Materials

Material Consumed

Direct Wages

Direct or chargeable expenses

Prime Cost (A)

Works of Factory Cost :

Indirect Exp.

Depreciation of Factory Building

Depreciation of Machines etc.

Repairs to Machines, Building, etc.

Fuel, Electric Power, etc.

Work in Progress Opening Stock

(-)Work in Progress Closing Stock

(-)Sales of Scrap, etc.

Work cost or Factory Cost

Office on cost : (May be % on Factory cost or Work cost)

Office Salaries

Office Rent

Depreciation of Office Building, Furniture, etc.

Repair to Office Building, Furniture, etc.

Office Lighting

General Expenses, etc.

Total cost of Production or office cost (c)

Opening Stock of Finished Goods

(-)Closing Stock of Finished Goods

Cost of Goods Sold (D)

Selling and Distribution expenses

Cost of Sales (E)

Profit (May be % on Total Cost or Sales )

Salling Price

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