Standard Chart of Accounts (Part 2a) - Manufacturing & Trading Statements MANUFACTURING STATEMENT
=======================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
COST OF MANUFACTURE
-------------------
Opening Raw Materials Stock
2401 (at cost) 1.00
2402 Opening Materials In Progress 1.00
2403 Raw Material Purchases 1.00
2409 ------ 1.00
2410 ------ 1.00
2411 Raw Material Purchase (Type A) 1.00
2440 Raw Material Purchase (Type B) 1.00
---------- ----------
2.00
2441 Cartage On Raw Materials 1.00
2442 ------ 1.00
2448 Re-Work 1.00
---------- ----------
10.00
LESS
----
Closing Raw Materials Stock
2449 (at cost) 1.00
2450 Closing Materials In Progress 1.00
---------- ----------
2.00
---------- ----------
TOTAL MATERIALS 8.00
OTHER MANUFACTURING COSTS
-------------------------
2451 Direct Factory Labour 1.00
2452 Depreciation Factory Plant 1.00
2453 Factory Expenses 1.00
2454 Insurance Factory 1.00
2455 Rent Rates & Taxes Factory 1.00
2456 Repairs Factory Plant 1.00
2490 ------ 1.00
Manufacturing Expenses
2500 % Of Labour 1.00
---------- ----------
8.00
---------- ----------
COST OF FINISHED GOODS 16.00
========== ==========
TRADING STATEMENT - A
=====================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
2501 Sales 1.00
2516 Cash Sales 1.00
2517 Credit Sales 1.00
---------- ----------
3.00
LESS - RETURNS & ALLOWANCES
---------------------------
2518 Sales Returns & Allowances 1.00
---------- ----------
2.00
LESS - COST OF GOODS SOLD
-------------------------
2519 Opening Stock (at cost) 1.00
2520 Opening Work In Progress 1.00
2521 Purchases 1.00
2539 Cost Of Manufacture 16.00
2540 Customs Duty 1.00
2541 Subcontractors 1.00
2542 Freight & Cartage 1.00
2543 Commission Paid 1.00
Sales Tax Suspense
2544 (Receipts Less Payments) 1.00
2545 Discount Allowed 1.00
2546 Packing 1.00
2548 Sales Returns & Allowances 1.00
---------- ----------
27.00
LESS
----
2549 Closing Stock (at cost) 1.00
2550 Closing Work In Progress 1.00
---------- ----------
COST OF GOODS SOLD 25.00
---------- ----------
23.00
INCOME
------
2551 ------ 1.00
2560 ------ 1.00
---------- ----------
2.00
---------- ----------
21.00
LESS EXPENSES
-------------
2561 ------ 1.00
2600 ------ 1.00
---------- ----------
2.00
---------- ----------
GROSS TRADING LOSS [ 23.00]
========== ==========
TRADING STATEMENT - B
=====================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
2601 Sales 1.00
2602 Sales 1.00
2617 ------ 1.00
---------- ----------
3.00
LESS - RETURNS & ALLOWANCES
---------------------------
2618 Sales Returns & Allowances 1.00
---------- ----------
2.00
LESS - COST OF GOODS SOLD
-------------------------
2619 Opening Stock (at cost) 1.00
2620 Opening Work In Progress 1.00
2621 Purchases 1.00
2622 Purchases 1.00
2648 ------ 1.00
---------- ----------
5.00
LESS
----
2649 Closing Stock (at cost) 1.00
2650 Closing Work In Progress 1.00
---------- ----------
COST OF GOODS SOLD 3.00
---------- ----------
1.00
INCOME
------
2651 ------ 1.00
2652 ------ 1.00
2653 ------ 1.00
2660 ------ 1.00
---------- ----------
4.00
---------- ----------
3.00
LESS EXPENSES
-------------
2661 ------ 1.00
2700 ------ 1.00
---------- ----------
2.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
TRADING STATEMENT - C
=====================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
2701 Sales 1.00
2702 Sales 1.00
2717 ------ 1.00
---------- ----------
3.00
LESS - RETURNS & ALLOWANCES
---------------------------
2718 Sales Returns & Allowances 1.00
---------- ----------
2.00
LESS - COST OF GOODS SOLD
-------------------------
2719 Opening Stock (at cost) 1.00
2720 Opening Work In Progress 1.00
2721 Purchases 1.00
2728 Purchases 1.00
2748 ------ 1.00
---------- ----------
5.00
LESS
----
2749 Closing Stock (at cost) 1.00
2750 Closing Work In Progress 1.00
---------- ----------
COST OF GOODS SOLD 3.00
---------- ----------
1.00
INCOME
------
2751 ------ 1.00
2752 ------ 1.00
2753 ------ 1.00
2760 ------ 1.00
---------- ----------
4.00
---------- ----------
3.00
LESS EXPENSES
-------------
2761 ------ 1.00
2800 ------ 1.00
---------- ----------
2.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
TRADING STATEMENT - D
=====================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
2801 Sales 1.00
2802 ------ 1.00
2817 ------ 1.00
---------- ----------
3.00
LESS - RETURNS & ALLOWANCES
---------------------------
2818 Sales Returns & Allowances 1.00
---------- ----------
2.00
LESS - COST OF GOODS SOLD
-------------------------
2819 Opening Stock (at cost) 1.00
2820 Opening Work In Progress 1.00
2821 Purchases 1.00
2840 ------ 1.00
2848 ------ 1.00
---------- ----------
5.00
LESS
----
2849 Closing Stock (at cost) 1.00
2850 Closing Work In Progress 1.00
---------- ----------
COST OF GOODS SOLD 3.00
---------- ----------
1.00
INCOME
------
2851 ------ 1.00
2852 ------ 1.00
2853 ------ 1.00
2860 ------ 1.00
---------- ----------
4.00
---------- ----------
3.00
LESS EXPENSES
-------------
2861 ------ 1.00
2900 ------ 1.00
---------- ----------
2.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
TRADING STATEMENT - E
=====================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
2901 Sales 1.00
2902 ------ 1.00
2917 ------ 1.00
---------- ----------
3.00
LESS - RETURNS & ALLOWANCES
---------------------------
2918 Sales Returns & Allowances 1.00
---------- ----------
2.00
LESS - COST OF GOODS SOLD
-------------------------
2919 Opening Stock (at cost) 1.00
2920 Opening Work In Progress 1.00
2921 Purchases 1.00
2940 ------ 1.00
2948 ------ 1.00
---------- ----------
5.00
LESS
----
2949 Closing Stock (at cost) 1.00
2950 Closing Work In Progress 1.00
---------- ----------
COST OF GOODS SOLD 3.00
---------- ----------
1.00
INCOME
------
2951 ------ 1.00
2952 ------ 1.00
2953 ------ 1.00
2960 ------ 1.00
---------- ----------
4.00
---------- ----------
3.00
LESS EXPENSES
-------------
2961 ------ 1.00
3000 ------ 1.00
---------- ----------
2.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
TRADING STATEMENT - F
=====================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
3001 Sales 1.00
3002 ------ 1.00
3017 ------ 1.00
---------- ----------
3.00
LESS - RETURNS & ALLOWANCES
---------------------------
3018 Sales Returns & Allowances 1.00
---------- ----------
2.00
LESS - COST OF GOODS SOLD
-------------------------
3019 Opening Stock (at cost) 1.00
3020 Opening Work In Progress 1.00
3021 Purchases 1.00
3040 ------ 1.00
3048 ------ 1.00
---------- ----------
5.00
LESS
----
3049 Closing Stock (at cost) 1.00
3050 Closing Work In Progress 1.00
---------- ----------
COST OF GOODS SOLD 3.00
---------- ----------
1.00
INCOME
------
3051 ------ 1.00
3052 ------ 1.00
3053 ------ 1.00
3060 ------ 1.00
---------- ----------
4.00
---------- ----------
3.00
LESS EXPENSES
-------------
3061 ------ 1.00
3100 ------ 1.00
---------- ----------
2.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
TRADING STATEMENT - G
=====================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
3101 Sales 1.00
3102 ------ 1.00
3117 ------ 1.00
---------- ----------
3.00
LESS - RETURNS & ALLOWANCES
---------------------------
3118 Sales Returns & Allowances 1.00
---------- ----------
2.00
LESS - COST OF GOODS SOLD
-------------------------
3119 Opening Stock (at cost) 1.00
3120 Opening Work In Progress 1.00
3121 Purchases 1.00
3140 ------ 1.00
3148 ------ 1.00
---------- ----------
5.00
LESS
----
3149 Closing Stock (at cost) 1.00
3150 Closing Work In Progress 1.00
---------- ----------
COST OF GOODS SOLD 3.00
---------- ----------
1.00
INCOME
------
3151 ------ 1.00
3152 ------ 1.00
3153 ------ 1.00
3160 ------ 1.00
---------- ----------
4.00
---------- ----------
3.00
LESS EXPENSES
-------------
3161 ------ 1.00
3200 ------ 1.00
---------- ----------
2.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
TRADING STATEMENT - H
=====================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
3201 Sales 1.00
3202 ------ 1.00
3217 ------ 1.00
---------- ----------
3.00
LESS - RETURNS & ALLOWANCES
---------------------------
3218 Sales Returns & Allowances 1.00
---------- ----------
2.00
LESS - COST OF GOODS SOLD
-------------------------
3219 Opening Stock (at cost) 1.00
3220 Opening Work In Progress 1.00
3221 Purchases 1.00
3240 ------ 1.00
3248 ------ 1.00
---------- ----------
5.00
LESS
----
3249 Closing Stock (at cost) 1.00
3250 Closing Work In Progress 1.00
---------- ----------
COST OF GOODS SOLD 3.00
---------- ----------
1.00
INCOME
------
3251 ------ 1.00
3252 ------ 1.00
3253 ------ 1.00
3260 ------ 1.00
---------- ----------
4.00
---------- ----------
3.00
LESS EXPENSES
-------------
3261 ------ 1.00
3300 ------ 1.00
---------- ----------
2.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
TRADING STATEMENT - I
=====================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
3301 Sales 1.00
3302 Sales 1.00
3317 ------ 1.00
---------- ----------
3.00
LESS - RETURNS & ALLOWANCES
---------------------------
3318 Sales Returns & Allowances 1.00
---------- ----------
2.00
LESS - COST OF GOODS SOLD
-------------------------
3319 Opening Stock (at cost) 1.00
3320 Opening Work In Progress 1.00
3321 Purchases 1.00
3340 ------ 1.00
3348 ------ 1.00
---------- ----------
5.00
LESS
----
3349 Closing Stock (at cost) 1.00
3350 Closing Work In Progress 1.00
---------- ----------
COST OF GOODS SOLD 3.00
---------- ----------
1.00
INCOME
------
3351 ------ 1.00
3352 ------ 1.00
3353 ------ 1.00
3360 ------ 1.00
---------- ----------
4.00
---------- ----------
3.00
LESS EXPENSES
-------------
3361 ------ 1.00
3400 ------ 1.00
---------- ----------
2.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ==========
TRADING STATEMENT - J
=====================
FOR THE YEAR ENDED 30TH JUNE 1995
=================================
INCOME
------
3401 Sales 1.00
3402 Sales 1.00
3417 ------ 1.00
---------- ----------
3.00
LESS - RETURNS & ALLOWANCES
---------------------------
3418 Sales Returns & Allowances 1.00
---------- ----------
2.00
LESS - COST OF GOODS SOLD
-------------------------
3419 Opening Stock (at cost) 1.00
3420 Opening Work In Progress 1.00
3421 Purchases 1.00
3440 ------ 1.00
3448 ------ 1.00
---------- ----------
5.00
LESS
----
3449 Closing Stock (at cost) 1.00
3450 Closing Work In Progress 1.00
---------- ----------
COST OF GOODS SOLD 3.00
---------- ----------
1.00
INCOME
------
3451 ------ 1.00
3452 ------ 1.00
3453 ------ 1.00
3460 ------ 1.00
---------- ----------
4.00
---------- ----------
3.00
LESS EXPENSES
-------------
3461 ------ 1.00
3500 ------ 1.00
---------- ----------
2.00
---------- ----------
GROSS TRADING PROFIT 1.00
========== ========== | 