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 ========== ========== |