Numericals on cost sheet and tender for undergraduates
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This was my assignment to calculate the cost of goods sold and income statement in excel for professional training.Full description
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Cost Sheet for the period end Units Produced = PARTICULARS DIRECT COST: Direct Material (Raw Material Consumed) Opening Stock of Raw Material Add: Purchases Add: Carriage inward, Freight Inward, Octroi & custom duty Less: Closing Stock of Raw Material Direct Wages Direct Expenses PRIME COST INDIRECT COST WORKS OR FACTORY OVERHEADS Indirect Materials Indirect Wages Leave/Overtime Wages Fuel & Motive Power Factory Rent & Taxes Plant, Electric Equiptment, etc. Work Salary Factory Lighting & Supervision Depriciation on Plant & Machinery Less: Sale of Scrap
X X X
X X X X X X X X X X X
Less: Closing stock of Work-in-progress WORKS COST
Add: Opening Stock of Finished Goods
TOTAL COST
COST/UNIT
X X X X
X X X X
X X X X X X
X X X X X X
X X
X X
X X X
Add: Opening Stck of Work-in-progress
Add: OFFICE & ADMINISTRATIVE ADMINISTRATIVE OVERHEADS Office Salaries Office Rent & Rates Establishment Charges Depreciation on Office Furniture & Building Office Lighting Legal Charges Audit Fees Bank Charges & Commission COST OF PRODUCTION
Units Sold =
X X X X X X X X
Less: Closing Stock of Finished Goods COST OF GOODS SOLD
X X X X
Add: SELLING & DISTRIBUTION OVERHEADS Salary & Commission of Salesmen Advertisiment Charges Depriciation on Delivery Vans Packing Charges
