|
|
Formate |
|
|
|
|
|
Particulars |
Amount |
|
Coverage |
|
Explainations |
|
Opening stock of Material |
xxxxx |
|
|
* |
Factory Rent |
Add |
Purchases of Material |
xxxxx |
|
|
|
Factory Power |
Less |
Closing stock of Material |
(xxxxx) |
|
|
|
Indirect Material |
|
Cost of Material Cosumed |
xxxxx |
|
|
|
Indirect Wages |
Add |
Direct Wages (Labour) |
xxxxx |
|
|
|
Supervisor Salary |
Add |
Direct Charges |
xxxxx |
|
|
|
Drawing Officer Salary |
|
Prime cost (Variable cost) |
xxxxx |
|
|
|
Factory Insurance |
Add |
Factory Over Heads* |
xxxxx |
|
|
|
Factory Asset Depreciation |
Add |
Opening Stock of WIP |
xxxxx |
|
|
** |
Office Rent |
Less |
Closing Stock of WIP |
(xxxxx) |
|
COSTING |
|
Asset Depreciation |
|
|
|
|
|
|
General Charges |
|
Factory Cost |
xxxxx |
|
|
|
Audit Fees |
Add |
Administration Over Heads ** |
xxxxx |
|
|
|
Bank Charges |
|
Cost of production |
xxxxx |
|
|
|
Other Office Expenses |
Add |
Opening Stock of Finished Goods |
xxxxx |
|
|
*** |
Sales man Commision |
Less |
Closing Stock of Finished Goods |
(xxxxx) |
|
|
|
Sales man Salary |
|
Cost of Goods Sold |
xxxxx |
|
|
|
Advertisement |
Add |
Selling and Distribution Over Head*** |
xxxxx |
|
|
|
Delivery man Exps/Distribution Expenses |
|
Cost of sale |
xxxxx |
|
|
|
Sales Tax |
Add |
Profit |
xxxxx |
|
|
|
Bad Debts |
|
Sales |
xxxxx |
|
|
|
other |
Less |
Variable cost |
xxxxx |
|
|
|
|
|
Contribution |
xxxxx |
|
|
|
|
Less |
Fixed cost -all operational |
xxxxx |
|
|
|
|
|
EBIT-OPERATIONAL PROFIT |
xxxxx |
|
|
|
|
Less |
Interest -Finance cost |
xxxxx |
|
FINANCE |
|
|
|
EBT |
xxxxx |
|
|
|
|
Less |
Tax |
xxxxx |
|
|
|
|
|
EAT |
xxxxx |
|
|
|
|
Less |
dividend |
xxxxx |
|
|
|
|
|
|
xxxxx |
|
For calculating EPS |