+OP STOCK OF FINISHED GOODS COST OF GOODS AVAILABLE -CL STOCK OF FINISHED GOODS COST OF GOODS SOLD +SELLING & DISTRIBUTION OH COST OF SALES +PROFIT SALES PRODUCTION A/C To op stock of rm By rm consumed Purchase of rm By cl stock of rm Freight/carriage To rm consumed Direct labour By prime cost Direct expense To prime cost To factory oh By gross factory cost To dep on P &M To Gross factory cost By closing stock of wip To opening stock of wip By factory cost To factory cost By cost of production To office & administration oh
+OP STOCK OF FINISHED GOODS COST OF GOODS AVAILABLE -CL STOCK OF FINISHED GOODS COST OF GOODS SOLD +SELLING & DISTRIBUTION OH COST OF SALES +PROFIT SALES PRODUCTION A/C To op stock of rm Purchase of rm Freight/carriage To rm consumed Direct labour Direct expense To prime cost To factory oh To dep on P &M To Gross factory cost To opening stock of wip To factory cost To office & administration oh By rm consumed By cl stock of rm By prime cost By gross factory cost By closing stock of wip By factory cost By cost of production
important-costing-formulas-for-ipcc-cs-inter-cwa_inter1.docx