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FAR160 Chapter 5 - Format Template.xlsx - Aji Hijau Sdn Bhd...

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Aji Hijau Sdn BhdManufacturing Account for the year ended 31 March 2013RMRMDirect MaterialOpening inventoryAdd: PurchaseCarriage inwards190000Less: Purchase ReturnCost of raw material availableLess: Closing inventoryCost of raw material usedDirect LabourProduction Labour930000Direct ExpensesPRIME COSTFactory Overhead :Water & Electicity (2/3 x RM 1,030,000)686667Manager214000Foremen31000Other production expenses2980000PRODUCTION COSTAdd: Opening WIPLess: Closing WIPPRODUCTION COST OF COMPLETED GOODSAdd: Factory profitMARKET VALUE OF COMPLETED GOODS
Aji Haji Sdn BhdStatement of Profit or Loss for the year ended 31 December 2018RMRMSalesLess: Sales returnNet Sales
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Generally Accepted Accounting Principles, Aji Hijau Sdn Bhd

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