The Manufacturing Account for the Year Ended December 31, 2009

Manufacturing Account for the Year Ended December 31, 2009

The profit and loss account reveals a profit of Rs. 1,20,000 for the year 2009. In the cost accounts the valuations placed on stocks were:

Raw materials

Opening stock

50,600

Closing stock

59,200

Work-in-progress

Opening stock

31,000

Closing stock

39,800

Profit shown in the costing and profit and loss account is Rs. 1,19,400.

You are required to prepare reconciliation account.