Paga No.

:
Data :

BHOi KchituBhcaueshbhai
Name
abhhoizooGC@ qmoil. Com

Bom_ Semm-3.
Emglish me dium

Rall mo 3105
 PAGE Ne

QThereax
costing
a nimbe
DATE

of obeciues tatth

Thema objet is to ascetacin he ce4

Scertin 4he cost

2 is used to delemtne casof edchaocess
oncesseg o defrments dae coahin effin
ndielch aie some CaeAVe dctinns.

Qadtgon tha basls af iahich he ianagemay

TA faauldesdtd taadmagemenbodakn
Uanias maonageral detistonithe magindl
nsaing is ue 1sekul n taking decisioms

ISsaLeasastages Stocks af USPes of

pacteaS a h in fogae6ad fnished
goods amd hus helfs in /nvesty ctanl &
that ceaStage is aeducgd ênd capital lackedup
mwentaies is_mini aise.

o The cost accmnt cagdnise dn eftectue infamt

Sea Sa mmageas di cfez£nt lelals aot
gidance in cotallng asts.
 Costdccglmdmg
delean cmd
Pabadnoecohich heiPs inn
BeuenAlonE fadus ete
43cost accslnding has RAt Jdluein detetanina
he Seling
of the man bases edceoininyselling tae

An efeien cost dciadin Sytem

astdlled. 1m acodame cath he euldfm en
Gf blsiness hds padai fold. aduanttger ae
enlmested eloca

Assezlaining costost of aodaicion f

cosithhe helP af cosA dccouyt.
4scegdainihng

n facilitates the ooK of ice xding

Cansidezaby.
3) Poe Paing TendessTenAens hdue to he Paegn
on the hasis_ f 2elidble infozxMAion foovi ded y
Ahe casing 3ecaads f afea aice Aon Henent
is detenmed
 Shocosicabdd thecost shu, beIt thaDCOS

SDatalçosanásom.Cösfng
useful fcndica o
dtta faoide
copnasicn rfoses

Hear ma aso coith sterndeass laid don fr

efenses.

Locdtind oRoofitdble Ackikes AcoStn

Sytem baings ta igh+ those caivi4ies
cohichraeaatPodfiteheyoX-chichesl
astages omrism caitt. tondaad
SAme mdusty

ASCealning
nancial accams 2euPAl the total foof4
loSS o£ busimeSS aheneaS the cost accsUT
heifs im ascetdainine Conise of Prnit loss
89 gemeftscahole tndust wom
byits aE the same inhustAl mts may
Sent heix ostinc ddfata the Cenial
AEice,caith nttdisclasing the name OR
the business
Cost ACoimtsisb.
managemenacahichcoouldcald help
managenent hdeng
Rsicies Such. do ImotenA decisio

elatnshie.
 DATE

nedhodof casng3
un Casaing The mead of unid costing

co&Hng {ncohich the cakt fex bnitof autptt

is deteminedshátahag. each element af cast cahich.
consilte the tGte ost A ost sheet /s
oepened Aa a fAiculcx eiod shocohg
waiouselements of ostsnd the dolel cos

Hhe mehad ofCastng sed agnt-a &tock

Slied cshen deoninded
 oe oob costhhg isknoc as cantMA Cos

Fsx ekaofle. the method of costngASed o

bidge s aseecialSed hig coachine. is
ontasct Coshng AL ayities. of the, cntfarise

Psaductión.

s) PaoceSs 1osngntndustieS caene aoductin

fox edch. frocesscmd exfenses 2elathn tothat

nces ce chngs ta thd+ oceS.
Ofoacess casting isedin ormafachiae
innamfactainey a comPoheni frct of Say

odas acheed b SEuices ne xàexcd. the

nouseasRot eoOaforniescoctexhogitdlg
etcnhe Cast"mt is gemeadly CsmPoshe.

8Dmaliple ConosAe cot'ag Th industies

cehee the fhal fooduct conss+S Of cASsembr
Casing is 4geT iSacha a Com bind+Bom af

Samebushess'i
 |DATE|

qhe anuty. of
mdleidlsfor cshichader m
e Placed isdISG knoca)_aSdezig udnity
t S used eithex to nmedn the mas
economncdl
ak my ne Hne the uaniy , hlk or
Paching
auliase
is cohich
înthe smtet
the. materialsis gere l

The temassdena Shicatis genal

lset n the Sense of tthe most ecanomit
as Eronomic odestn

Cost qe mnimun she ollocaing oxmld. 5.

geEal sed to detemine 4he sdeaing uanilt
cahich is mast eomamical intems af tacnR

coninmious stock taxing ughat the

conee Stocx ecoxds themecessay h cage
Sf stch Continae ock takng s tha ieised

Pexpetaudl nyeta The Tnsliu4y af cost aad

CooxkS Accmtdts ,Englnd denes PexPehd|
he conallg de Pastmen ahich hen
baldnce
 TheaPeaetuanents ints boxdd
SenseicensaSystetm .of.maintaning Contino
Stockal gecoxdsAhonghbmCamd_oYutozes1edge,
This mplhex Conimos SAockaing in coich
a-cestam mimbexfstoresarand Vexified

he stores oecaxd3 epaihtale qt too

Place n the Aes he keeRe ctes ypthe
b i n i n ich c y cod not the Pice h
he cOst Accoam+ ehatognt he stoe Accomtea
meimeins staeselgex n cocha sePaate

nses theae is a Camplete 2ecod of al

FCo method
ACCONmdhng tothis \Amdire ta this
1)plapdtianaethod mAleials
ne issued in, the issued. irn ader of
lozdex n oich Last abchases
hey ae aschaS ed Inadeials Puschased
meeiais Rrochased dst de issued Cnst

Jormdthen on aomielfom the last Anchose

loftheadeialsofmà, on itscomfichon

issued fa0m4he this. medhad

 DATE

Accoxdng to thiSrAceoxd'ag to thìe

Daetn d tae vaue of methodthe war
closine Stocklosiag stock ail) be of casibg staCK
ncake ice as the nchasecmd as

ladest Archases.ce but it cotlL

makeg Tice

(Ondex4is cnedhod, ynde his helnod

cohenice.s of
Ahe l<sue eice is tnei nateals coe
calçuiated. ntte basischonge.d alases4
bF old Axchase. picef Pice heing ice
fcahich is veg less Jaf laesA Arxchdse.
L o F 1 o d a , chan

Accoundhng z6tmdcads oa Aramdig

coamitee. has ecammedAamdds çerneitdee

ClosneStnck ualing dasiog 6Aock

 DATS

S)ilatisfog Pedsháble
maBhad.is useENl| This.gethodisnad
usefl fox fom
Commojies. deal mg in pex isbabe
items

Tncadexo eliminde the effetS aP Prile

fiantudtions taA cuege Rice methndis USed.

Alsimre auesOge
ndex this aethod aveziige of ichase

Aaning tis peri0d aae dt heANetgg Psice he,

ddinntages is thdt avetase of Paices ls fonnd
once dang a akiaucs geNod Seconag
thee is nag ach feaence the Cast of
Uaisus sbs ComPle ted ding his Rexiod cahole,

Qut the defect af this System is thd

 PAGE H

In 0de o denove his defect iS

SuSgested4hat awEAge Pzice to be asal
the ctent peiod st be in. he
Ahe basic f ices af aiaus fekiod.
8) cocighted qveneges
Tn. ase ef Reoic caeiahted auerage
mehodthe detal af alj the anmoumts of
tme is diided. by the total guAni of
aethod. is Siae than the coeiglhaed. auedge,
method becange hee icaeahied au e is
Say sixmonths ayede h thie esec, this
oehad I5 Similany p peigdic sitaP\e aucsage
aethod Sut itgiues mone 4sdte esus as
he in takes int acont lge Price
calclation.AE: labas thmAver cahen'
imfaxtonce is ta he. atlached to the mimbeS
Cckezs leara the ixn:henit i6 clcaaid
as the Recenage. af oogkexs eaving to the

auenge nalmhex ofCsxkes on Rrl SmeHmes

bath the smmbex o£ coke ledung

SePaat¡T Repacanent JOnt hcthod

D f frx meho

Ándesx his pactthad labala unaDEx is campted

byiviaing he tatal mamba af conah.es coho
Left he auenge mber of the ayo).

Labug Tinave Rate haaber Af sefraiant a, Peniod

 DATE

Tt mus be noted thdd cll lozkens leawhs

cehethes Aae to better ogfects
6324lage.

RRlacement metbod tS fhe peaentdge ag

avEInge, namhe of caghog yolThs
method takes to aoounthe eace nen4
of the numbesof cooxKeas caho hdve.

Labaua unavex Rake= nmalae af Resplcem eot

] fiux Methad iS a combined methaod in

Left the fizm gnd mnmbex of cosxkey esha
the gim t the ade|age mmumbex m

Refiacemtrt
Aveage Numbe

Auivalent Ahralal Radte of Laboa rnavex.

EAR Labos muamovex Rate xgos

n o o f - s na nonth
 TOd
Paneicallaos R5
mateidlS cnnSumedi:
cfening stock o£ fas mtesials 2,o00

L,o8,o00
less cosing, sBock of faca
-mateials 20.0998&oo29
32, 00 0. 32
Tziraeenst 120

Eactoy cageS
Facto ent x4tes amd tates 2900

machimed
3L,000131
Addi Ad.mmistaction avex hedds
ofSice Salaies
oPice 2ent dtes md ayesAoon
Postee mo telegarO
xinrig cond etdiónegiloss 2,bo 23
ost'of PRaucion

Addiselind dma stabuiom

1s00
Soa
SALesmenS Salad
Adveri senen 2000
|,4D,00
 |DATE|

Stesi Totdl Aeness nqlocyme.

decnes allaadmeeAS 12s-0f Sala
oo, ono las

2 Cadeula4e ta< Sala-cchdna

+deannéss alloAm
totel Sala
StePgQgoidgn+ hnd CPED
EnPloyee's iPE cantiEmlajes PE CAntai
(2006

Stef-4 Calculate EsT

Raion of engloyes'te enlaye's Contaiaim:21

let he emflaye's Comtibuiom be a the

3
 emfloye's comdaiJion = lsoo)

StefsNedsgesRagabein cah.
Ttal
salaEofloye's GE-EaPlayee's gs

Total salky tEnPloyels PE Centab4îom A

emPiyes s canti tExfense'
amenties
 | PAGE Fin

SAef
oUez headsg
AllaCaion Sheet
De
Tastlas Bass
move
fstuee

Lighaices Se
2o6)occupie

Suetti t50 2So

lndect
hateils mahettts 281.25 345 T84.5 231-25

Reaia Asset 200

moihtemance Uanse
CRS.25ao)

Conkes
810 240
coorhe

Rs,12so) 312-5 434,5

 umber of
Candee 20

Ren
-toxes (Rsso

iSubtotas a ouex beads.

DeR A
Deft

Dep E

A SeniceDepA0 Alocdaiom chased ion miaect

coages)

Aliocaim. iof Rs, sso from Deft,n

So0 o
= |33o

S3Zo Z,I8
 PAGE H
|G1E

8..Scavice epfE
o3;1 AlocattonCinthe 4

Alo catianof Rs,62t0

Fndl total oveshedde Als Sexice

ePastment Ahocation
Tets |ES
CRSD
Det A
l330 346e
3810 1862 1881 1881 s18
Deat c
2128 S23s
Seuice De PattmenAsCDandE)

guen m. the olem StaterneDt ma makhthe

allocatÁon

Fnal eificaion

This alacaion sheet noo exAy maches dhe