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02 CAS-4-Format

The document provides a cost breakdown for the production of a draw die lower manufactured during a fiscal year. It lists 20 line items related to material costs, wages, expenses, overheads, quality control, R&D, administration, opening/closing work-in-progress, recovery of waste/scrap, packing costs, inputs received free of cost, amortized costs of tools/dies, opening/closing finished goods stock, and total cost of production. An accounting firm certified that the cost data accurately reflects the true cost of production based on books, records, explanations provided, and accepted cost accounting principles and practices of the industry.

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MOORTHY.KE
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726 views1 page

02 CAS-4-Format

The document provides a cost breakdown for the production of a draw die lower manufactured during a fiscal year. It lists 20 line items related to material costs, wages, expenses, overheads, quality control, R&D, administration, opening/closing work-in-progress, recovery of waste/scrap, packing costs, inputs received free of cost, amortized costs of tools/dies, opening/closing finished goods stock, and total cost of production. An accounting firm certified that the cost data accurately reflects the true cost of production based on books, records, explanations provided, and accepted cost accounting principles and practices of the industry.

Uploaded by

MOORTHY.KE
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as XLSX, PDF, TXT or read online on Scribd
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Name of the Manufacturer :

Address of the Manufacturer :


Registration No of Manufacturer :
Description of product captively consumed :

Statement of Cost of production of Draw die lower manufactured during the F.Y. ------------

Particulars Details
Name of the Product
Quantity Produced
CETA of the Product
Despatched for self consumption/ Stock Transfer

S.No. Particulars Total Cost Cost Per Piece

(Rs) (Rs)
1 Material Consumed:
2 Direct Wages & Salaries
3 Direct Expenses
4 Works Overhead
5 Quality Control Expenses
6 Research & Development
7 Administrative Overheads ( relating to Production)
8 Total ( 1 to 7)
9 Add: Opening WIP
10 Less: Closing WIP
11 Total ( 8+9+10)
12 Less : Credit for Recovery of Wastage / Scrap/ Misc.Income
13 Packing Cost
14 Cost of Production ( 11-12-13+14)
15 Add: Inputs received free of Cost
16 Add: Amortised cost of Moulds Tools , Dies & Patterns etc received free of Cost
17 Cost of Production of Goods Produced for Captive Consumption
( 15+16+17)
18 Add: Op.Stock of Finished goods
19 Less: Closing Stock of Fin. Goods
20 COST OF PRODUCTION

We , have verified above data on test check basis with reference to the books of account, cost accounting records &
other explanations given to us , and on the basis of generally accepted cost accounting principles and practices
followed by the industry , We certify that the above cost data reflect true and fair view of the cost of production.

Date : ABC & Co.


Place : Cost Accountants

Mr. ABC
M-1000

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