DEPARTMENTAL COST STATEMENT Auditing Help

Capture

Opening stock at quarry, Quantity quarried
Total:
Quantity transported to crusher
Stock adjustment (if any)
Closing stock at quarry
Reason for adjustment

Capture

Direct Department Cost:
Explosives (if any)
Royalty and duties
Labour cost.
Salaries
Employee’s other benefits
Indirect materials
Insurance
Repair & maintenance
Fuel oil
Gas
Depreciation (Annex …. )
Other overheads
Sub-total

Indirect Department Cost:
Compressed Air (Annexure IX)
Power (Annexure X)
Other Factory Expenses
(Annexure xn
Sub-total

Total cost of the period

Add: cost of opening stock
Total cost of available stock:

C. Cost Distribution

Cost transferred to crusher
Cost of closing stock
Total cost accounted for

DEPARTMENTAL COST STATEMENT

Capture

Quality transported from quarry
i. Clay/Shale
ii. Lime Stone
iii. Gypsum

Capture

Direct Department Cost:
a) Outside contract cost of transpiration:
i. Clay/Shale
ii. Lime Stone
iii. Gypsum
Sub-total (a):

b) Own Transportation Cost:
Duties (if any)
Labour costs
Salaries
Employee’s other benefits
Indirect material
Insurance
Repair and maintenance
Fuel oil
Gas
Types and tubes
Depreciation (Annex )
Other overheads
Sub-total (b):

Indirect Department Cost:
Compressed Air (Annexure IX)
Power (Annexure X)
Other Factory Expenses
(Annexure XI)
Sub-total

Total own transportation cost
(c) Total transportation cost

C. Cost Distribution

Appointed to:
i. Clay/Shale
ii. Lime Stone
iii. Gypsum
Total:
DEPARTMENTAL COST STATEMENT

Capture

Opening stock(uncrushed material)
Add. Recieved from quarry/purchase
Total available. for crushing:
Less: closing stock (uncrushed material)
Stock reconization:
Stock adjustment
Total

Capture

Direct Department Cost:
Direct material (if any)
Labour Cost
Salaries
Employee’s other benefits
Indirect material
Repair and maintenance
Insurance
Fuel oil
Greases
Gas
Depreciation (Annex )

Other overheads
Sub-total (a)

Indirect Department Cost:
Compressed Air (Annexure IX)
Power (Annexure X)
Other Factory Expenses
Sub-total (b)
Total Cost (a+b)

C. Cost Distribution

Capture

 

Posted on November 4, 2015 in Cost Audit

Share the Story

Back to Top