PARTICULARS

OPENING STOCK OF RAW MATERIALS PURCHASES OF RAW MATERIALS CARRIAGA INWARSD LESS: CLOSING STOCK DIRECT MATERIALS DIRECT WAGES DIRECT EXPENSES PRIME COST ADD:FACTORY/ WORK OVERHEAD WORK CONSULTANCY INDIRECT WAGES POWER AND FUE L LIGHTING, HEATING, COOLING AND AIR CONDITIONING FACTORY RENTS RATES LEASE , DEPRECIATION, REPAIRS AND MAINTENANCE OF FACTORY PREMISES DEPRECIATION OF FACTORY PLANT AND LOOSE TOOLS FACTORY EMPLOYEES STATE INSURANCE FACTORY EMPLOYEES WELFARE SERVICES FACTORY OFFICE (PERSONNEL STATIONARY MACHINES COMMUNICATION ETC) COST OF RECTIFICATION OF DEFECTIVE GOODS INSURANCE-FIXED ASSETS-STOCK SALARIES OF WORKS MANAGER, SUPERVISOR AND OTHER SIMILAR PERSONNEL LESS: SALE OF SCRAP INDIRECT MATERIALS WORK/FACTORY COST ADD: OFFICE/ ADMINISTRATIVE OVERHEADS OFFICE CONSULTANCY SALARIES RENT RATES LEASE AND TAXES LIGHTING HEATING COOLING AND AIR CONDITIONING INSURANCE MAINTENANCE REPAIRS UPKEEP OF OFFICE BLDG PRINTING AND STATIONERY POSTAGE TELEPHONE TELEX DEPRECIAITON OF OFFICE BLDG LEGAL CHARGES

BANK CHARGES AUDIT FEE MISCELLANEOUS EXPENSES OR OFFICE EXPENSES COST OF PRODUCTION ADD: SELLING & DISTRIBUTION OVERHEADS MARKETING CONSULTANCY SALES OFFICE-(PERSONNEL STATIONERY MACHINES COMMUNICATION ) LEASE RENT RATE TAXES LIGHTING HEATING COOLING AND AIR CONDITIONING SALARIES OF SALES STAFF, COMMISSION, TRAVELLING EXPENSES ADVERTISING BAD DEBT CARRIAGE OUTWARDS DEPRECIATION AND RUNNING EXPENSES OF DELIVERY TRUCKS VANS, ETC SAMPLE FREE GIFTS ETC MISCELLANEOUS EXPENSES COST OF SALES ADD: NET PROFIT LESS: NET LOSS TOTAL SALES