CARRIAGE OUTWARDS – SOH

PRODUCTIVE WAGES - FOH

WORKS MANAGER SALARY - FOHS

ROYALTY - DE

COST OF SPECIAL DESIGN -DE

INCOME TAX- NOT APPEAR

ELECTRICITY – OA OH

POWER - FOHS

INSURANCE - OA OH

FY RENT - FOHS

EMPLOYEES - OA OH

DISTRIBUTION EXP - SOH

DELIVERY CHARGES - SOH

TRANSPORT EXP – FOH

CONVEYANCE – OA OH

CHARGEABLE EXP - DE

WAREHOUSE EXP – FOH

DRAWING OFFICE – FOH

ADVERTISEMENT - SDOH

PRINITING AND STATIONARY – OA OH

OFFICE RENT AND RATES – OA OH

FY RENTS AND RATES – FOH

BANK CHARGES– SDOH

SALE OF WASTE MATERIAL – DEDUCT FORM FACTORY OHS

SALE OF SCRAP – DEDUCT FROM FACTORY OHS

GEN ADMIN EXPENSES – OA OH

IMPORT DUTY AND CLEARING CHARGES – DIRECT EXPENSES

OFFICE SALARIES OA OH

GENERAL EXPENSES - OA OH

DIVIDEND PAID - SDOH

WAREHOUSE EXPENSES - SDOH

INCOME TAX - SDOH

GOODWILL WRITTEN OFF - SDOH

BANK CHARGES - OD OHS

PRINTING AND STATIONERY - OD OHS

DEPRECIATION ON OFF EQUIP -- OD OHS

REPAIRS AND MAINTENANCE - OD OHS

FINANCIAL CHARGES – WILL NOT APPEAR

CASH DISCOUNT - SDOH

INTEREST ON DEBENTURE - - WILL NOT APPEAR

DISCOUNT ALLOWED TO CUSTOMERS - SDOH

PROVISION FOR BAD DEBTS - SDOH

EXPENSE OF SALES OFFICE - SDOH

SALARY AND COMMISSION TO SALES MANAGER ETC. – SDOH

TRAVELLING EXPENSES - SDOH

ADVERTISEMENT - SDOH

DRAWING OFFICE SALARY : OA OH

COUNTING HOUSE SALARIES : OA OH

ADVERTISING EXP :

CARRIAGE & CARTAGE OUTWARD SDOH

CARRIAGE & CARTAGE INWARD : ADDED WITH MATERIAL

BAD DEBTS SDOH

REPAIRS OF PLANT, MACHINERY AND TOOLS FOH

RENT, RATES, TAXES & INSURANCE(FACTORY) FOH

RENT, TAXES & INSURANCE(OFFICE) OA OH

TRAVELERS SALARIES & COMMISSIONS SDOH

PRODUCTIVE WAGES FOH

DEPRECATION ON OFFICE FURNITURE OA OH

DIRECTORS OA OH

GAS & WATER(FACTORY) FOH

GAS & WATER(OFFICE) OA OH

MANAGERS SALARIES (3/4FACTORY & ¼ OFFICE) ACCORDINGLY

GENERAL EXP OA OH

DEPRECATION OF PLANT & MACHINERY FOH

Show Room Expenses

Price List, Samples and Gifts

Carriage Outwards

Royalty on Sales

Warehouse Expenses

Depreciation and Maintenance of Delivery Vans

Market Research Expenses

After-Sales service cost

Warranty Claims

Sales Incentives

Petty Expenses for the Welcome to customers

Rent,Rates and Taxes of Office Building Office

Lighting and Cleaning

Salary of Office Staff

Repairs and Depreciation of Office Furniture

Insurance,

Repairs and Depreciation of Office Building

Printing and Stationery Postage,

Telegram,Telephone,Fax,

Internet Expenses

Director’s Fees

Audit Fees

Legal and Bank Expenses

Counting Office Salaries

Establishment Expenses

General Expenses

Other Office Expenses

Ddfd

Indirect Material

Indirect Labour/Unproductive Labour/Wages

Rent,Rates,Tax and Insurance

Factory Lighting,Power and Fuel of Factory

Loose Tools

Salary of Factory

Manager Remunaration of Technical Director

Repairs and Depreciation of Factory Building

Depreciation,Insurance and Repairs of Factory Machines

Stores Expenses

Pay of Holidays

Factory Stationery and