Balaji Polymers Pvt Ltd

1025, Industrial Estate, Shirval, Dist –Pune

PROCESS A/C

Job No- 723/2017-18 Date Initiated- 16th Aug. 2017

Department – Printing Dept Date of Completion- 26th Aug.2017

Production Manager- Mr. Pratik Honrao

Process A/C B
Particulars Units Rs Particulars Units Rs.
To transfer from Process A 4000 9000 By Normal loss @Rs 5 800 4000
(20% of 4000 units)
To Direct Materials 3000
By Transfer to next Process 3240 22275
To Direct Wages 2000

To Factory Overheads 12000

(400% of Materials) 40 275

To abnormal gain a/c

4040 26275 4040 26275

 Abnormal Gain A/C

Particulars Units Rs Particulars Units Rs.

To Process B a/c 40 200 By Process B a/c 40 275
(Units not lost)

To Closing P&L a/c 75

40 275 40 275