Q.3
Following details are furnished by M. Ltd. of expenses incurred during the year ended 31st March, 15
2016.
PARTICULARS
Rs. PARTICULARS
Rs.
Direct Material
2,40,000 Dividend paid
7,800
Opening Stock of F.G. (1,000 units) 85,250 Closing Stock of F.G. (2000 units)
?
Depreciation on P&M
96,000 Direct wages
3,60,000
Loss on sale of Machinery
17,500 Advertisement
1,85,250
Trade Fair Expenses
85,500 Depreciation on computers
1,72,000
Direct Expense
1,60,000 Drawing and designing expenses 54,000
General Manager's Salary
3,80,000 Purchase of Machinery
1,90,000
Depreciation on Delivery Van 1,14,000 Factory Rent
1,50,000
Office Maintenance charges
1.88,000 Sales (19,000 units)
22,80,000
Closing stock of Finished goods to be valued at cost of production. You are required to prepare Cost
sheet showing various elements of cost both in total and per unit and also find out total Profit and
per unit profit.
XH
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Can you imagine a world without merchants, where we are left to our own devices to acquire goods and services without middlemen? Sounds like a harsh place to be. The sale and trade of goods defines much of the development and history of the world.
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