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Allocation of Expens

Cost of Sales / Distribution Costs / Administrative Expenses

Opening Stock COST OF SALES
Cost of Manufacture COST OF SALES
Purchases COST OF SALES
Purchase Returns COST OF SALES
Carriage Inwards COST OF SALES
Import Duty COST OF SALES
Closing Stock COST OF SALES
Manufacturing Wages COST OF SALES
Depreciation of Machinery COST OF SALES
Selling Expenses DISTRIBUTION COSTS
Bad Debts Provision DISTRIBUTION COSTS
Advertising DISTRIBUTION COSTS
Carriage Outwards DISTRIBUTION COSTS
Depreciation of Delivery Vans DISTRIBUTION COSTS
Commission Payable DISTRIBUTION COSTS
Showroom Expenses DISTRIBUTION COSTS
Delivery Van Expenses DISTRIBUTION COSTS
Depreciation of Showroom DISTRIBUTION COSTS
Administrative Salaries ADMINISTRATIVE EXPENSES
General Expenses ADMINISTRATIVE EXPENSES
Rent and Rates ADMINISTRATIVE EXPENSES
Insurance ADMINISTRATIVE EXPENSES
Directors' Fees ADMINISTRATIVE EXPENSES
Auditors' Fees ADMINISTRATIVE EXPENSES
Discount Allowed ADMINISTRATIVE EXPENSES
Depreciation of Buildings ADMINISTRATIVE EXPENSES
Depreciation of Equipment ADMINISTRATIVE EXPENSES
Created by: Miss Mooney