Pro forma of Trading Account

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

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By Goods withdrawn by partners for personal use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