IN THE BOOKS OF BATA INDIA

PARTICULARS
AMT
Rs.

COST SHEET FOR THE PERIOD 2012 AND

2011
2012
AMT
AMT
Rs.
Rs.

DIRECT MATERIALS
Opening stock of raw materials
Add: Purchase from local suppliers
less: Closing stock of raw material

DIRECT WAGES
DIRECT EXPENSES

PRIME COST
Add: Factory overhead
Workmen and staff salary
power and fuel
repairs on building
repairs in plant and machinery
frieght
Depreciation of plant and machinery
PRODUCTION COST

7,933,039.00

87,457.00
381,241.00
63,866.00
22,186.00
405,340.00
1,528,005.00

Add:Opening stock Work in progress

Less: Closing Stock Work In progress
WORK COST
Add:Administrative overhead
salaries,wages and bonus
rent
repairs on others
insurance
printing and stationery
communication expense
Depreciation on building
depreciation on furniture and fittings

2,342,129.00
5,590,910.00
-

2,488,095.00

175,419.00
236,331.00
10,360,222.00

1,629,436.00
1,452,885.00
27,194.00
65,002.00
39,828.00
60,883.00
365,943.00
905,786.00

4,546,957.00

COST OF PRODUCTION

14,907,179.00

Add:Opening Stock of finished goods

Less:Closing Stock of finished goods

2,659,237.00
3,494,954.00

COST OF GOODS SOLD

3,711,240.00

78,855.00
2,659,237.00
39,463.00
21,858.00
338,578.00
1,565,409.00

1,495,853.00
1,154,626.00
22,983.00
45,947.00
35,953.00
59,290.00
361,840.00
702,113.00

Add:Selling and Distribution Overhead

Travelling and Conveyance
Depreciation on vehicle
Commission on Sales
Advertising and sales

138,323.00
13,598.00
415,600.00
171,502.00

COST OF SALES
Add:PROFIT
SALES

128,628.00
15,018.00
266,361.00
181,058.00

739,023.00
4,450,263.00
11,183,050.00
15,633,313.00

COST OF 2012
COST OF 2012
14,907,179.00
10,360,222.00
7,933,039.00

PRIME COST PRODUCTION WORKS COST

COST OF
COST OF
COST
PRODUCTION GOODS SOLD

3,614,400.00

COST OF
SALES

PRIME COST

PROFIT
12,000,000.00
10,000,000.00
Axis Title

2,488,095.00

3,711,240.00 4,450,263.00

8,000,000.00
6,000,000.00
4,000,000.00
2,000,000.00
PROFIT

2012
11,183,050.00

OF BATA INDIA PVT LTD

R THE PERIOD 2012 AND 2011

2011
AMT
Rs

2,106,674.00
3,849,855.00
2,342,129.00
-

3,614,400.00

219.48%

4,703,400.00

52.90%

158,877.00
175,419.00
8,301,258.00

122.69%

3,878,605.00

12,179,863.00

2,448,122.00
2,659,237.00

3,667,490.00

122.39%

101.19%


591,065.00
4,258,555.00
8,496,604.00
12,755,159.00

4.50%
81.50%
55.95%

COST OF 2011
COST OF 2011
12,179,863.00
8,301,258.00

3,614,400.00

4,703,400.00

3,667,490.00 4,258,555.00

PRIME COST PRODUCTION WORKS COST

COST OF
COST OF
COST
PRODUCTION GOODS SOLD

PROFIT

2012
11,183,050.00

2011
8,496,604.00

COST OF
SALES