Q. no. 3.

(c- 102= 2022)

Dr. Cost Ledger Control A/C Cr.

Tk. Tk.
To Store Ledger Control A/C By Balance b/d
” Costing Profit/Loss A/C (sales) ” Store Ledger Control A/C
” Work-in-progress Led. Cont. A/C
” Wages Ledger Control A/C
” Factory Overhead Led. Cont. A/C
” Administrative Oveh. Led. Cont. A/C
” Selling & Dist.Oveh. Led. Cont. A/C
” Balance c/d ” Costing Profit/Loss A/C

By Balance b/d
Dr. Store Ledger Control A/C Cr.
Tk. Tk.
To Balance b/d By Cost Ledger Control A/C
” Cost Ledger Control A/C ” Work-in-progress Led. Cont. A/C
” Factory Overhead Led. Cont. A/C
” Balance c/d

To Balance b/d
Dr. Work-in-Progress Ledger Control A/C Cr.
Tk. Tk.
To Balance b/d By Finished Goods Ledger Control A/C
” Cost Ledger Control A/C
” Wages Ledger Control A/C
” Store Ledger Control A/C
” Factory Overhead Led. Cont. A/C ” Balance c/d

To Balance b/d
Dr. Finished Goods Ledger Control A/C Cr.
Tk. Tk.
To Balance b/d By Cost of Sales A/C
” Work-in-progress Led. Cont. A/C
” Adminis.Oveh. Led. Cont. A/C ” Balance c/d

To Balance b/d
Dr. Wages Ledger Control A/C Cr.
Tk. Tk.
To Cost Ledger Control A/C By Work-in-progress Led. Cont. A/C
” Factory Overhead Led. Cont. A/C
” Administrative Oveh. Led. Cont. A/C
” Selling & Dist. Led. Cont. A/C

Dr. Administrative Overhead Ledger A/C Cr.

Tk. Tk.
To Wages Ledger Control A/C By Finished Goods Led, cont A/C
” Cost Ledger Control A/C ” Overhead Adjustment Led. A/C

Dr. Factory Overhead Ledger Control A/C Cr.

Tk. Tk.
To Wages Ledger Control A/C By Work-in-progress Led. Cont. A/C
” Cost Ledger Control A/C
” Store Ledger Control A/C
” Overhead Adjustment Led. A/C

1
 Dr. Selling & Distribution Overhead Ledger Control A/C Cr.
Tk. Tk.
To Wages Ledger Control A/C By Cost of Sales A/C
” Cost Ledger Control A/C ” Overhead Adjustment Led. A/C

Dr. Overhead Adjustment A/C Cr.

Tk. Tk.
To Adminis.Oveh. Led. Cont. A/C By Factory Overhead Led. Cont. A/C
” Selling & Dist. Oveh. Led. Cont. A/C ” Costing Profit /Loss A/C

Dr. Cost of Sales A/C Cr.

Tk. Tk.
To Selling & Dist. Led. Cont. A/C By Sales A/C
” Finished Goods Led. Control A/C

Dr. Sales A/C Cr.

Tk. Tk.
To Cost of Sales A/C By Cost Ledger Control A/C (sales)
” Costing Profit /Loss A/C

Dr. Costing Profit & Loss A/C Cr.

Tk. Tk.
To Overhead Adjustment A/C By Sales A/C
” Cost Ledger Control A/C

Dr. Trial Balance as at ..... Cr.

Tk. Tk.
To Store Ledger Control A/C By Cost Ledger Control A/C
” Work-in-progress Led. Cont. A/C ”
Finished Goods Led. Control A/C