OMTEX CLASSES: Cost Sheet format

Cost Sheet format

Cost Sheet for the period end

Units Produced = 
Units Sold = 






PARTICULARS

TOTAL COST
COST/UNIT

DIRECT COST:




Direct Material (Raw Material Consumed)
X



Opening Stock of Raw Material
X



Add: Purchases
X



Add: Carriage inward, Freight Inward, Octroi & custom duty
X




X



Less: Closing Stock of Raw Material
X
X
X

Direct Wages

X
X

Direct Expenses

X
X

PRIME COST

X
X






INDIRECT COST




WORKS OR FACTORY OVERHEADS




Indirect Materials
X



Indirect Wages
X



Leave/Overtime Wages
X



Fuel & Motive Power
X



Factory Rent & Taxes
X



Plant, Electric Equiptment, etc.
X



Work Salary
X



Factory Lighting & Supervision
X



Depriciation on Plant & Machinery
X




X



Less: Sale of Scrap
X
X
X



X
X

Add: Opening Stck of Work-in-progress

X
X



X
X

Less: Closing stock of Work-in-progress

X
X

WORKS COST

X
X






Add: OFFICE & ADMINISTRATIVE OVERHEADS




Office Salaries
X



Office Rent & Rates
X



Establishment Charges
X



Depreciation on Office Furniture & Building
X



Office Lighting
X



Legal Charges
X



Audit Fees
X



Bank Charges & Commission
X
X
X

COST OF PRODUCTION

X
X






Add: Opening Stock of Finished Goods

X




X


Less: Closing Stock of Finished Goods

X


COST OF GOODS SOLD

X







Add: SELLING & DISTRIBUTION OVERHEADS




Salary & Commission of Salesmen

X


Advertisiment Charges

X


Depriciation on Delivery Vans

X


Packing Charges

X
X






TOTAL COST OR COST OF SALES


X






PROFIT


X

SALES


X

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