Name of the Institut---------

Cost Sheet / Cost Statement

For the period year/month ended 31st dec. 2020
Particulars Tk. Tk.
Opening Raw materials xx
Purchase of Raw materials xx
xxx
Less : Purchase return and purchase discount (xx)
xxx
Less : Closing Raw materials (xx)
(1) Raw materials used - xxxx
Add : Direct wages xx
Direct expenses xx
(2) Prime cost - xxxx
Add : Factory overhead :
Factory rent and tex xx
Indirect raw materials xx
Indirect wages xx
Indirect expenses xx
Factory manager's salary xx
Drawing office salary xx
Factory engineer's salary xx
Factory insurance, electricity, water, gas and fuel xx
Factory repairs and maintenance xx
Depreciation on factory building xx
Depreciation on plant xx
Use of spair parts and tools xx
Factory supervision expenses xx
Stationery used in factory xx
Quality control expenses xx
Overtime wages xx
Idle time wages xx
(3) Works cost / Factory cost - xxxx
Add : Opening work-in process (WIP) xx
xxxx
Less : Closing work-in process (WIP) (xx)
xxxx
Less : Sale of scrap (xx)
(4) Cost of production - xxxx
Add : Opening finished goods xx
xxxx
Less : Closing finished goods xx
(5) Cost of goods sold - xxxx
Add : Commercial expenses :
Office xx
Administrative xx
Selling xx
Distribution xx
- xxxx
(6) Total cost / Selling cost xxxx
Add: Profit / Loss xxxx
Sales xxxxx