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Standard Chart of Accounts (Part 2a) - Manufacturing & Trading Statements

                            MANUFACTURING STATEMENT
                            =======================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             COST OF MANUFACTURE
             -------------------
             Opening Raw Materials Stock
  2401          (at cost)                                                 1.00
  2402       Opening Materials In Progress                                1.00
  2403       Raw Material Purchases                                       1.00
  2409       ------                                                       1.00
  2410       ------                                                       1.00
  2411       Raw Material Purchase (Type A)                   1.00
  2440       Raw Material Purchase (Type B)                   1.00
 ----------                                             ----------
                                                                          2.00
  2441       Cartage On Raw Materials                                     1.00
  2442       ------                                                       1.00
  2448       Re-Work                                                      1.00
 ----------                                                         ----------
                                                                         10.00
             LESS
             ----
             Closing Raw Materials Stock
  2449          (at cost)                                     1.00
  2450       Closing Materials In Progress                    1.00
 ----------                                             ----------
                                                                          2.00
 ----------                                                         ----------
             TOTAL MATERIALS                                              8.00

             OTHER MANUFACTURING COSTS
             -------------------------
  2451       Direct Factory Labour                            1.00
  2452       Depreciation Factory Plant                       1.00
  2453       Factory Expenses                                 1.00
  2454       Insurance Factory                                1.00
  2455       Rent Rates & Taxes Factory                       1.00
  2456       Repairs Factory Plant                            1.00
  2490       ------                                           1.00
             Manufacturing Expenses
  2500          % Of Labour                                   1.00
 ----------                                             ----------
                                                                          8.00
 ----------                                                         ----------
             COST OF FINISHED GOODS                                      16.00
 ==========                                                         ==========

                             TRADING STATEMENT - A
                             =====================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
  2501       Sales                                            1.00
  2516       Cash Sales                                       1.00
  2517       Credit Sales                                     1.00
 ----------                                             ----------
                                                                          3.00
             LESS - RETURNS & ALLOWANCES
             ---------------------------
  2518       Sales Returns & Allowances                                   1.00
 ----------                                                         ----------
                                                                          2.00
             LESS - COST OF GOODS SOLD
             -------------------------
  2519       Opening Stock (at cost)                          1.00
  2520       Opening Work In Progress                         1.00
  2521       Purchases                                        1.00
  2539       Cost Of Manufacture                             16.00
  2540       Customs Duty                                     1.00
  2541       Subcontractors                                   1.00
  2542       Freight & Cartage                                1.00
  2543       Commission Paid                                  1.00
             Sales Tax Suspense
  2544          (Receipts Less Payments)                      1.00
  2545       Discount Allowed                                 1.00
  2546       Packing                                          1.00
  2548       Sales Returns & Allowances                       1.00
 ----------                                             ----------
                                                             27.00
             LESS
             ----
  2549       Closing Stock (at cost)                          1.00
  2550       Closing Work In Progress                         1.00
 ----------                                             ----------
             COST OF GOODS SOLD                                          25.00
 ----------                                                         ----------
                                                                         23.00
             INCOME
             ------
  2551       ------                                           1.00
  2560       ------                                           1.00
 ----------                                             ----------
                                                                          2.00
 ----------                                                         ----------
                                                                         21.00
             LESS EXPENSES
             -------------
  2561       ------                                           1.00
  2600       ------                                           1.00
 ----------                                             ----------
                                                                          2.00
 ----------                                                         ----------
             GROSS TRADING LOSS                                    [     23.00]
 ==========                                                         ==========
                             TRADING STATEMENT - B
                             =====================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
  2601       Sales                                            1.00
  2602       Sales                                            1.00
  2617       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
             LESS - RETURNS & ALLOWANCES
             ---------------------------
  2618       Sales Returns & Allowances                                   1.00
 ----------                                                         ----------
                                                                          2.00
             LESS - COST OF GOODS SOLD
             -------------------------
  2619       Opening Stock (at cost)                          1.00
  2620       Opening Work In Progress                         1.00
  2621       Purchases                                        1.00
  2622       Purchases                                        1.00
  2648       ------                                           1.00
 ----------                                             ----------
                                                              5.00
             LESS
             ----
  2649       Closing Stock (at cost)                          1.00
  2650       Closing Work In Progress                         1.00
 ----------                                             ----------
             COST OF GOODS SOLD                                           3.00
 ----------                                                         ----------
                                                                          1.00
             INCOME
             ------
  2651       ------                                           1.00
  2652       ------                                           1.00
  2653       ------                                           1.00
  2660       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
 ----------                                                         ----------
                                                                          3.00
             LESS EXPENSES
             -------------
  2661       ------                                           1.00
  2700       ------                                           1.00
 ----------                                             ----------
                                                                          2.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
                             TRADING STATEMENT - C
                             =====================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
  2701       Sales                                            1.00
  2702       Sales                                            1.00
  2717       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
             LESS - RETURNS & ALLOWANCES
             ---------------------------
  2718       Sales Returns & Allowances                                   1.00
 ----------                                                         ----------
                                                                          2.00
             LESS - COST OF GOODS SOLD
             -------------------------
  2719       Opening Stock (at cost)                          1.00
  2720       Opening Work In Progress                         1.00
  2721       Purchases                                        1.00
  2728       Purchases                                        1.00
  2748       ------                                           1.00
 ----------                                             ----------
                                                              5.00
             LESS
             ----
  2749       Closing Stock (at cost)                          1.00
  2750       Closing Work In Progress                         1.00
 ----------                                             ----------
             COST OF GOODS SOLD                                           3.00
 ----------                                                         ----------
                                                                          1.00
             INCOME
             ------
  2751       ------                                           1.00
  2752       ------                                           1.00
  2753       ------                                           1.00
  2760       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
 ----------                                                         ----------
                                                                          3.00
             LESS EXPENSES
             -------------
  2761       ------                                           1.00
  2800       ------                                           1.00
 ----------                                             ----------
                                                                          2.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
                             TRADING STATEMENT - D
                             =====================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
  2801       Sales                                            1.00
  2802       ------                                           1.00
  2817       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
             LESS - RETURNS & ALLOWANCES
             ---------------------------
  2818       Sales Returns & Allowances                                   1.00
 ----------                                                         ----------
                                                                          2.00
             LESS - COST OF GOODS SOLD
             -------------------------
  2819       Opening Stock (at cost)                          1.00
  2820       Opening Work In Progress                         1.00
  2821       Purchases                                        1.00
  2840       ------                                           1.00
  2848       ------                                           1.00
 ----------                                             ----------
                                                              5.00
             LESS
             ----
  2849       Closing Stock (at cost)                          1.00
  2850       Closing Work In Progress                         1.00
 ----------                                             ----------
             COST OF GOODS SOLD                                           3.00
 ----------                                                         ----------
                                                                          1.00
             INCOME
             ------
  2851       ------                                           1.00
  2852       ------                                           1.00
  2853       ------                                           1.00
  2860       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
 ----------                                                         ----------
                                                                          3.00
             LESS EXPENSES
             -------------
  2861       ------                                           1.00
  2900       ------                                           1.00
 ----------                                             ----------
                                                                          2.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
                             TRADING STATEMENT - E
                             =====================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
  2901       Sales                                            1.00
  2902       ------                                           1.00
  2917       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
             LESS - RETURNS & ALLOWANCES
             ---------------------------
  2918       Sales Returns & Allowances                                   1.00
 ----------                                                         ----------
                                                                          2.00
             LESS - COST OF GOODS SOLD
             -------------------------
  2919       Opening Stock (at cost)                          1.00
  2920       Opening Work In Progress                         1.00
  2921       Purchases                                        1.00
  2940       ------                                           1.00
  2948       ------                                           1.00
 ----------                                             ----------
                                                              5.00
             LESS
             ----
  2949       Closing Stock (at cost)                          1.00
  2950       Closing Work In Progress                         1.00
 ----------                                             ----------
             COST OF GOODS SOLD                                           3.00
 ----------                                                         ----------
                                                                          1.00
             INCOME
             ------
  2951       ------                                           1.00
  2952       ------                                           1.00
  2953       ------                                           1.00
  2960       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
 ----------                                                         ----------
                                                                          3.00
             LESS EXPENSES
             -------------
  2961       ------                                           1.00
  3000       ------                                           1.00
 ----------                                             ----------
                                                                          2.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
                             TRADING STATEMENT - F
                             =====================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
  3001       Sales                                            1.00
  3002       ------                                           1.00
  3017       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
             LESS - RETURNS & ALLOWANCES
             ---------------------------
  3018       Sales Returns & Allowances                                   1.00
 ----------                                                         ----------
                                                                          2.00
             LESS - COST OF GOODS SOLD
             -------------------------
  3019       Opening Stock (at cost)                          1.00
  3020       Opening Work In Progress                         1.00
  3021       Purchases                                        1.00
  3040       ------                                           1.00
  3048       ------                                           1.00
 ----------                                             ----------
                                                              5.00
             LESS
             ----
  3049       Closing Stock (at cost)                          1.00
  3050       Closing Work In Progress                         1.00
 ----------                                             ----------
             COST OF GOODS SOLD                                           3.00
 ----------                                                         ----------
                                                                          1.00
             INCOME
             ------
  3051       ------                                           1.00
  3052       ------                                           1.00
  3053       ------                                           1.00
  3060       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
 ----------                                                         ----------
                                                                          3.00
             LESS EXPENSES
             -------------
  3061       ------                                           1.00
  3100       ------                                           1.00
 ----------                                             ----------
                                                                          2.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
                             TRADING STATEMENT - G
                             =====================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
  3101       Sales                                            1.00
  3102       ------                                           1.00
  3117       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
             LESS - RETURNS & ALLOWANCES
             ---------------------------
  3118       Sales Returns & Allowances                                   1.00
 ----------                                                         ----------
                                                                          2.00
             LESS - COST OF GOODS SOLD
             -------------------------
  3119       Opening Stock (at cost)                          1.00
  3120       Opening Work In Progress                         1.00
  3121       Purchases                                        1.00
  3140       ------                                           1.00
  3148       ------                                           1.00
 ----------                                             ----------
                                                              5.00
             LESS
             ----
  3149       Closing Stock (at cost)                          1.00
  3150       Closing Work In Progress                         1.00
 ----------                                             ----------
             COST OF GOODS SOLD                                           3.00
 ----------                                                         ----------
                                                                          1.00
             INCOME
             ------
  3151       ------                                           1.00
  3152       ------                                           1.00
  3153       ------                                           1.00
  3160       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
 ----------                                                         ----------
                                                                          3.00
             LESS EXPENSES
             -------------
  3161       ------                                           1.00
  3200       ------                                           1.00
 ----------                                             ----------
                                                                          2.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
                             TRADING STATEMENT - H
                             =====================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
  3201       Sales                                            1.00
  3202       ------                                           1.00
  3217       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
             LESS - RETURNS & ALLOWANCES
             ---------------------------
  3218       Sales Returns & Allowances                                   1.00
 ----------                                                         ----------
                                                                          2.00
             LESS - COST OF GOODS SOLD
             -------------------------
  3219       Opening Stock (at cost)                          1.00
  3220       Opening Work In Progress                         1.00
  3221       Purchases                                        1.00
  3240       ------                                           1.00
  3248       ------                                           1.00
 ----------                                             ----------
                                                              5.00
             LESS
             ----
  3249       Closing Stock (at cost)                          1.00
  3250       Closing Work In Progress                         1.00
 ----------                                             ----------
             COST OF GOODS SOLD                                           3.00
 ----------                                                         ----------
                                                                          1.00
             INCOME
             ------
  3251       ------                                           1.00
  3252       ------                                           1.00
  3253       ------                                           1.00
  3260       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
 ----------                                                         ----------
                                                                          3.00
             LESS EXPENSES
             -------------
  3261       ------                                           1.00
  3300       ------                                           1.00
 ----------                                             ----------
                                                                          2.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
                             TRADING STATEMENT - I
                             =====================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
  3301       Sales                                            1.00
  3302       Sales                                            1.00
  3317       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
             LESS - RETURNS & ALLOWANCES
             ---------------------------
  3318       Sales Returns & Allowances                                   1.00
 ----------                                                         ----------
                                                                          2.00
             LESS - COST OF GOODS SOLD
             -------------------------
  3319       Opening Stock (at cost)                          1.00
  3320       Opening Work In Progress                         1.00
  3321       Purchases                                        1.00
  3340       ------                                           1.00
  3348       ------                                           1.00
 ----------                                             ----------
                                                              5.00
             LESS
             ----
  3349       Closing Stock (at cost)                          1.00
  3350       Closing Work In Progress                         1.00
 ----------                                             ----------
             COST OF GOODS SOLD                                           3.00
 ----------                                                         ----------
                                                                          1.00
             INCOME
             ------
  3351       ------                                           1.00
  3352       ------                                           1.00
  3353       ------                                           1.00
  3360       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
 ----------                                                         ----------
                                                                          3.00
             LESS EXPENSES
             -------------
  3361       ------                                           1.00
  3400       ------                                           1.00
 ----------                                             ----------
                                                                          2.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
                             TRADING STATEMENT - J
                             =====================
                       FOR THE YEAR ENDED 30TH JUNE 1995
                       =================================

             INCOME
             ------
  3401       Sales                                            1.00
  3402       Sales                                            1.00
  3417       ------                                           1.00
 ----------                                             ----------
                                                                          3.00
             LESS - RETURNS & ALLOWANCES
             ---------------------------
  3418       Sales Returns & Allowances                                   1.00
 ----------                                                         ----------
                                                                          2.00
             LESS - COST OF GOODS SOLD
             -------------------------
  3419       Opening Stock (at cost)                          1.00
  3420       Opening Work In Progress                         1.00
  3421       Purchases                                        1.00
  3440       ------                                           1.00
  3448       ------                                           1.00
 ----------                                             ----------
                                                              5.00
             LESS
             ----
  3449       Closing Stock (at cost)                          1.00
  3450       Closing Work In Progress                         1.00
 ----------                                             ----------
             COST OF GOODS SOLD                                           3.00
 ----------                                                         ----------
                                                                          1.00
             INCOME
             ------
  3451       ------                                           1.00
  3452       ------                                           1.00
  3453       ------                                           1.00
  3460       ------                                           1.00
 ----------                                             ----------
                                                                          4.00
 ----------                                                         ----------
                                                                          3.00
             LESS EXPENSES
             -------------
  3461       ------                                           1.00
  3500       ------                                           1.00
 ----------                                             ----------
                                                                          2.00
 ----------                                                         ----------
             GROSS TRADING PROFIT                                         1.00
 ==========                                                         ==========
 

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