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