6.
From the following particulars prepare a Manufacturing Account for the year ending 31"
march. 2013:
Particulars
Amount
Particulars
Amount
Opening stock of raw 20000
Factory Rent
1000
materials
Power
1200
Opening stock of
14000
Stores consumed
1400
work in progress
Purchases of Raw
120000
Freight on
Raw
3600
material
material
Closing stock of Raw
materials
8000
Returns out word of
1000
raw material
9000
Closing
Wages
stock of
16000
works in progress
Gas and water
2000
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