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                                                  CHAPTER – 13


                                                     Cost Sheet


                       It  is  a  statement  of  presentation  of  costs  with  breakups  at  various  stages,  to
               known total cost and thus to realise profit after sales.



















               Cost Sheet:

                   1.  Simple Cost Sheet:

                               Particulars                    Amount (₹)
               Direct Material                                          xxx
               Direct Wages                                             xxx
               Direct Expenses                                          xxx
                               Prime Cost                             xxxx
               Add: Factory Overheads                                   xxx
                               Works Cost                             xxxx
               Add: Administration Overheads                            xxx
                           Cost of Production                         xxxx
               Add: Selling & Distribution Overheads                    xxx
                               Cost of Sales                          xxxx
               Add: Profit                                              xxx
                                   Sales                              xxxx
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