STATEMENT OF COST OF SALES
(.......................................... TL)
PRODUCT COST
A- Direct material
B- Direct Labor
C- Manufacturing Overhead Costs
D- Work in Process Ussed
1- Beginning Work-in Process Inventory (+)
2- Ending Work-in Process Inventory (-)
COST OF FlNlSHED GOODS PRODUCED
E- CHANGE IN FINISHED GOODS INVENTORY
1- Beginning Finished Goods Inventory (+)
2- Ending Finished Goods Inventory (-)
3- Internal Useage (-)
I- COST OF FINISHED GOODS SOLD
TRADING OPERATIONS
A- Beginning inventory (+)
B- Purchases During The Period (+)
C- Ending inventory (-)
II- COST OF MERCHANDISE SOLD
III- COST OF SERVICES RENDERED
IV COST OF SALES (l+II+III)
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