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2.16, लागत का वर्गीकरण एवं, Statement of Cost, Direct Material, Direct Labour, Direct Expenses, Prime Cost, +, Factory Overheads, Factory Cost/Works Cost, +, Administrative & Office Overheads, = office cost or = Cost of Production, Add : Opening Stock of finished goods, Less : Closing Stock of finished goods, Production Cost of Goods Sold, Selling and Distribution Overheads, Cost of Sales or Total Cost cf Goods Sold, Profit, Sales, उपरोक्त चार्ट के विवरण को निम्नलिखित नमूने के द्वारा समझा जा सकता है -, JKP Ltd., Cost Sheet for the period ended.., Amount, Amount, Direct Materials :, Opening Stock of raw materials, Add, Add, : Purchases, : Carriage inward/import duty, : Closing stock or raw material, Direct material consumed, Direct labour/Productive wages, Direct expenses, Less, Prime Cost, : Factory or Works Overheads :, Indirect materials, Indirect wages, Add, Factory rent and rates, Factory lighting and heating, Factory insurance, Contd..., Scanned with CamScanner
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2.17, लागत का वर्गीकरण एवं तत्त्व, Contd..., Drawing office expenses, Power and fuel, Depreciation repairs, Maintenance of plant, Factory manager's salary, Cost of sale of scrap, : Sale of Scrap, Less, Fz tory or Works Cost, : Office and Administrative Overheads, Office rent and rates, Office salaries, Director's fees, Office lighting and air-conditioning, Establishment charges, Audit fee, Legal charges, Bank charges, General office expenses, Add, Cost of Production, Add, Less, : Opening stock of finished goods, : Closing stoc! of finished goods, Cost of Goods Sold, : Selling and Distribution Overheads, Showroom expenses, Salesmen's salaries and commission, Travelling expenses of salesman, Advertisement, Market research cost, Bad debts, Add, Catalogues and price lists, Cost of free samples, After sales service, Cost of technical demonstration, Warehouse rent and insurance, Packers wages, Depreciation and operating expenses of, delivery vans, Finished stock losses, Cost of Sales or Total Cost, Add, : Profit, Sales, Illustration 1 : Arrange the following component charges in their respective, groups : (निम्नलिखित व्ययों का विभिन्न समूहों में वर्गीकरण कीजिए) :, Fuel and Power; Office Salaries; Foreman's Wages; Drawing Oftice Expens,, Depreciation on Plant; Convertible Material; Productive Labour, Donations; Hospital, and Dispensary Expenses; Bank charges; Holiday and Leave pay of workers; Market, Research Expenses; Dividend paid; Technical Director's Fee; Cost of Idle Time;, Scanned with CamScanner
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2.19, लागत का बर्गीकरण एवं तत्त्व, Solution :, Statement of Cost, Raw Materials Consumed, Opening Stock, Add : Purchases, 25,000, 22,000, 47,000, 26,000, Less : Closing Stock, 21,000, 18,000, 39,000, Amount of Ra Materials Consumed, Direct Wages, Prime Cost, Add : Factory Overhead:, Non-Productive Wages, Works Expenses, 1,000, 9,000, 48,000, 3,000, 8,000, Factory Cost, Add : Administrative and Office Overhead, Cost of Production, 51,000, Illustration 3 : The following is the Trading and Profit & Loss Account of, Swastik Limited for the year ended 31st March, 2012 :, (31 मार्च, 2012 को समाप्त होने वाले वर्ष का स्वास्तिक लिमिटेड का व्यापार एवं लाभ-हानि खाता, निम्न प्रकार है) :, :, Trading and Profit & Loss Account, (for the year ending 31st March, 2012), By Sales, 2,000 By Closing Stock:, 3,000, 1,50,000, 1,20,000, 15,500, 2,000, 24,000, 5,000, 2.00,000, 5,21,500, 5,00,000, To Opening Stock :, Material, Finished Goods, To Purchases of Material, To Direct Wages, To Power, Material, Finished Goods, 18,500, 3,000, IT, IT, To Carriage on Material, To Royalty, To Cost of special design, To Gross Profit c/d-, h, 5,21,500, 2,00,000, 4,250, 750, :, To Rent and Rates:, Office, Factory, To Telephone Expenses, To Advertisement, By Gross Profit b/d, By Interest on Loan, 12,000 By Sale of Scrap, (at works cost), 5,000, 7,000, 3,000, 7,500 By Discount Received, 2,000, To Electricity:, Office, 3,000, 4,500, 7,500, 10,000, Factory, To Provision of Bad Debts, To Depreciation :, On Plant and, Machinery 6,000, On Delivery, Vans, 2.000, 8,000, Сontd..., Scanned with CamScanner
