Process I A/c

Particulars Amount Particulars

To Direct Material 16000 By Process II (Transferred)

To Direct Labour 6000
To Direct Expenses 2000
To Production Overheads 9000

Total 33000 Total

Process II A/c
Particulars Amount Particulars

To Process I (Carried Forward) 33000 By Process III (Transferred)

To Direct Material 600
To Direct Labour 1600
To Direct Expenses 300
To Production Overheads 2400

Total 37900 Total

Process III A/c

Particulars Amount Particulars

To Process II (Carried Forward) 37900 By Final Stock

To Direct Material 1600
To Direct Labour 3600
To Production Overheads 5400

Total 48500 Total

Final Stock A/c

Particulars Amount Particulars

To Process III (Carried Forward) 48500 By Final Stock

Total 48500 Total

Amount

33000

33000

Amount

37900

37900

Amount

48500

48500

Amount

48500

48500