HomeManufacturing Account
MANUFACTURING ACCOUNT
Manufacturing Account for the financial year 2024-25
Fill items 1 to 3 if regular books of accounts are maintained
1. Debits to Manufacturing Account
| Ref | Particulars | Amount (₹) |
|---|---|---|
| A. Opening Inventory | ||
| Ai | i. Opening stock of raw-material | |
| Aii | ii. Opening stock of Work in progress | |
| Aiii | iii. Total (i + ii) | |
| B | B. Purchases (net of refunds and duty) | |
| C | C. Direct wages | |
| D. Direct expenses | ||
| Di | i. Carriage inward | |
| Dii | ii. Power and fuel | |
| Diii | iii. Other direct expenses | |
| D | Total Direct Expenses (Di + Dii + Diii) | |
| E. Factory Overheads | ||
| Ei | i. Indirect wages | |
| Eii | ii. Factory rent and rates | |
| Eiii | iii. Factory Insurance | |
| Eiv | iv. Factory fuel and power | |
| Ev | v. Factory general expenses | |
| Evi | vi. Depreciation of factory machinery | |
| Evii | vii. Total (i+ii+iii+iv+v+vi) | |
| F | Total of Debits (Aiii+B+C+D+Evii) | 0 |
2. Closing Stock
| i | i. Raw material | |
| ii | ii. Work-in-progress | |
| iii | Total (i + ii) | 0 |
3. Cost of Goods Produced — Transferred to Trading Account
| 3 | Cost of goods produced (F – iii) → transferred to Trading Account | 0 |