Entity Name
Cost of Goods Sold statement
for the year ended_______
RS. RS.
Direct Material Consumed |
|
|
Opening inventory |
|
|
Add: Purchases |
|
|
Less: Purchases Return |
|
|
Add: Fright / Carriage Inward |
|
|
Less: Discount on Purchases |
|
|
Material available for use |
|
|
Less Closing inventory |
|
|
Direct Material used |
|
|
Add: Direct labor |
|
|
Prime cost |
|
|
Add Factory overhead Cost |
|
|
Total factory cost |
|
|
Add Opening Work in process |
|
|
Cost of good to be manufactured |
|
|
Less Closing Work in process |
|
|
Cost of good manufactured |
|
|
Add Opening finish goods |
|
|
Cost of good to be sold |
|
|
Less closing finish goods |
|
|
Cost of good to sold |
|
|
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