Cost Sheet and Tender Sheet in Nepali || Grade 12 || Accountancy(HSEB/NEB)

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This video presents you the in-depth concept and calculation procedure for preparation of #costsheettendersheet (Chapter: Unit or Output Costing) of subject: Account from Grade 12 under #HSEBNEB board in #Nepali. First, we need to calculate the cost sheet considering various direct expenses (direct material, direct wages/ labour) and oberheads (factory/ work overhead, office and administrative overhead, selling and distribution overhead). Tender sheet is an estimated budget considering the cost and expected profit to determine Tender price at the end. By adding all the direct cost, we get prime cost and adding factory cost on prime cost, we would get factory cost. The next step is to add office & administrative overhead and selling overhead (if given) on which we would get cost of production and total cost respectively. The final step is to calculate profit on the basis of total cost or selling price. We have also presented videos covering various chapters including final account, cost and reconciliation statement, cash flow statement, accounting for material (LIFO/FIFO) and much more which can be viewed entering the Channel’s profile.

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