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Items to be excluded from Cost Sheet I.Purely Financial Charges Loss on sale of investment, fixed assets etc. Fines & Penalties Interest on debentures,

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Presentation on theme: "Items to be excluded from Cost Sheet I.Purely Financial Charges Loss on sale of investment, fixed assets etc. Fines & Penalties Interest on debentures,"— Presentation transcript:

1 Items to be excluded from Cost Sheet I.Purely Financial Charges Loss on sale of investment, fixed assets etc. Fines & Penalties Interest on debentures, bank loans, fixed deposits, mortgages etc. Damages payable through a court of law.

2 II. Purely Financial Incomes Interest received on Bank deposits Transfer fee received Discount, commission received Rent, Interest, Dividend receivable Profit on sale of investments Damages received through a court of law

3 III. Appropriation of Profits Writing off Goodwill, Preliminary expenses, Discount on issue of shares Income Tax Donations Transfer to reserves Dividend on shares

4 III. Abnormal Gains and Losses Abnormal losses of materials Abnormal idle time of labour


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