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    ACCOUNTS CA Priyanka

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    Priyanka Sharma
    The document presents cost details for ITD Cementations for years 2021, 2020 and 2019. It shows expenses categorized as raw material consumed, direct wages, factory overheads, office expenses, production cost, cost of goods sold and selling expenses. The total cost of sales for 2021, 2020 and 2019 are Rs. 85,326.87 lakh, Rs. 73,329.80 lakh and Rs. 119,555.97 lakh respectively. Factory overheads include expenses like rent, power, insurance, depreciation etc.

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    ACCOUNTS CA Priyanka

    Uploaded by

    Priyanka Sharma
    33 views3 pages
    The document presents cost details for ITD Cementations for years 2021, 2020 and 2019. It shows expenses categorized as raw material consumed, direct wages, factory overheads, office expenses, production cost, cost of goods sold and selling expenses. The total cost of sales for 2021, 2020 and 2019 are Rs. 85,326.87 lakh, Rs. 73,329.80 lakh and Rs. 119,555.97 lakh respectively. Factory overheads include expenses like rent, power, insurance, depreciation etc.

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    The document presents cost details for ITD Cementations for years 2021, 2020 and 2019. It shows expenses categorized as raw material consumed, direct wages, factory overheads, office expenses, production cost, cost of goods sold and selling expenses. The total cost of sales for 2021, 2020 and 2019 are Rs. 85,326.87 lakh, Rs. 73,329.80 lakh and Rs. 119,555.97 lakh respectively. Factory overheads include expenses like rent, power, insurance, depreciation etc.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
    Download as xlsx, pdf, or txt
    33 views3 pages

    ACCOUNTS CA Priyanka

    Uploaded by

    Priyanka Sharma
    The document presents cost details for ITD Cementations for years 2021, 2020 and 2019. It shows expenses categorized as raw material consumed, direct wages, factory overheads, office expenses, production cost, cost of goods sold and selling expenses. The total cost of sales for 2021, 2020 and 2019 are Rs. 85,326.87 lakh, Rs. 73,329.80 lakh and Rs. 119,555.97 lakh respectively. Factory overheads include expenses like rent, power, insurance, depreciation etc.

    Copyright:

    © All Rights Reserved
    Download as XLSX, PDF, TXT or read online from Scribd
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    Particulars 2021 2020 2019

    Plant hire expenses 15,041.41 8,841.45 10,244.89 FC


    Power and fuel 7,743.20 7,670.11 10,018.97 VC
    Rates and taxes 3,887.17 2,461.54 388.64 FC
    Travelling expenses 704 776.85 1,109.82 VC
    Site transport and conveyance 3,925.75 3,380.97 3,564.23 VC
    Plant and machinery 940.17 601.21 934.64 FC
    Insurance 3,057.47 1,192.97 1273.87 FC

    Professional fees 2,773.77 2,009.02 3518.25 FC


    Rent 3,479.99 1,937.41 3,043.41 FC
    Consumption of spares 1,708.59 1,603.43 2088.77 VC
    Security charges 1,540.06 830.75 1028.72 FC
    Temporary site installations 419.12 394.84 623.28 VC
    Postage, telephone and telegram 124.47 130.44 182.43 VC
    Auditor remuneration 125.86 93.16 119.1 FC
    Impairment allowance on financial assets (net) 1,252.03 1,413.45 1055.17 FC
    Water charges 653.96 293.45 404.37 VC
    Printing and stationery 128.82 159.36 182.76 VC
    Infotech expenses 944.01 769.57 485.9 VC
    Royalty expense 1,076.54 1,043.66 1119.58 VC
    Exchange loss (net) 59.2 89.06 29.88 FC
    Directors’ sitting fees 37.4 44.75 33.05 FC
    Corporate Social Responsibility (CSR) expenses 215.18 208.29 108.16 FC

    Total other expenses 52,434.66 39,189.54 48,080.75


    ITD Cementations - Cost Sheet ( in Rs. Lakh)
    Particulars 2021 2020

    Opening Stock Raw Material 26,736.05 22,924.87


    Purchase of Raw Material 90,698.93 110,371.73
    Sales of scrap and unserviceable material -1,063.09 -810.01
    Closing Stock of Raw Material -31,045.02 -26,736.05
    Raw Material Consumed 85,326.87
    Direct Wages ( Labor) 31,098.27 31,334.99
    Prime Cost
    Factory Overheads
    Rent 3,479.99 1,937.41
    Power and Fuel 7,743.20 7,670.11
    Rates and Taxes 3,887.17 2,461.54
    Depreciation Expenses 2,904.22 1,437.23
    Insurance 3,057.47 1,192.97
    Opening Stock in WIP 3,989.03 31,912.48
    Closing Stock in WIP 5,132.28 51,357.01
    Work Cost
    Office and Expenses
    Overheads
    Asset Depreciation 10,015.09 9,648.45
    Audit Fee 76.52 76.52
    Bank and Others 10,582.15 2,974.90
    Production Cost
    Opening Stock in Finished Goods 26,736.05 22,924.87
    Closing Stock in Finished Goods -31,045.02 -26,736.05
    Cost of Goods Sold
    Selling and Distribution Overheads
    Commission 4,113.59 13,049.61
    Bad Debt -5,684.31 -5,684.31
    Cost of Sales / total Cost 85,326.87 73,329.80
    Profit
    Sales
    Lakh)
    2019

    14,105.64
    128,375.20
    -365.00
    22,924.87

    35,786.70

    3,043.41
    10,018.97
    388.64
    3,344.36
    1273.87
    ` 2,880.31
    0

    3,347.38
    76.21
    2,788.51

    10,370.42
    -13,894.02

    3,006.97
    -5,684.31
    119,555.97

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