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Card 6

Front

Production Cost = Prime Cost + Production Overheads

Back

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Card 7

Front

Manufacturing Account of a Manufacturer

Back

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Card 8

Front

Income Statement of a Manufacturer

Back

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Card 9

Front

Manufacturing Account: Step 1 (Raw Materials Used in the Factory)

Back

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Card 10

Front

Manufacturing Account: Step 2 (Calculating Prime Cost)

Back

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Card 11

Front

Manufacturing Account: Step 3 (Adding Production Overheads)

Back

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Card 12

Front

Manufacturing Account: Step 4 (Adjusting for Work-in Progress)

Back

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Card 13

Front

Income Statement: Cost of Sales

Back

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Card 14

Front

Income Statement: Expenses

Back

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Card 15

Front

Income Statement

Back

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