Pro forma of Trading Account


In the Books of _______________ and __________
Trading Account for the year ended 31st March, ______________

Particulars
Rs.
Rs.
Particulars
Rs.
Rs.
To Opening Stock


By Sales
(-) Sales Return
(-) Return Inwards


To Purchases
(-) Purchase Return.
(-) Return Outwards


By Goods destroyed by Fire


To Wages


By Goods Distributed as Free Samples


To Productive Wages


By Goods withdrawn by partners for personal use


To Manufacturing Wages


By Goods lost by theft


To Wages and Salaries


By Closing Stock


To Works Manager's Salary


By Gross Profit C/d


To Carriage





To Carriage Inwards





To Carriage on Purchases





To Factory Expenses





To Factory Insurance





To Factory Rent





To Factory Lighting





To Factory Salary





To Import Duty





To Octroi and Cartage





To Customs charges





To Freight





To dock dues charges





To Gas, Coal, Water, Fuel and Power





To Motive Power





To Royalty





To Royalty on Purchases





To Manufacturing Expenses





To Trade Expenses





To Heating and Lighting





To Gross Profit C/d