Dept. B: Closing Stock 14.000 18,000 Cost element transferred from Deptt. A 14,000 x = 36,300 40,000 50 Profit added by Deptt. A 36,300 x = 2.100 150 Clarification: Cost increased during the current period by Deptt. Bare Direct Material 12,000, Wages 10,000 and Transfer received from Deptt. A 18,000 Total 240,000 3 18.000 So, cost element of Deptt. A 18,000 in closing stock is 340,000 (FIFO formula for stock issue is assumed) i46 Dept. C. Closing Stock 2 8,000. 10 Profit added by Deptt. B: 38.000 x = 727 110 Cost element from Deptt. A 3 18.000 ( 8,000 727) = 3.273 340,000 50 Profit added by Deptt. A: 33,273 31.091 150 3 1.818 Total Unrealised Profit: 2,100+ 1.818 = 3,918 Illustration 4 M/S X has two departments, A and B. From the following particulars prepare the consolidated Trading Account and Departmental Trading Account for the year ending 31st December, 2012: B Opening Stock (at cost) 20.000 12,000 Purchases 92,000 68,000 Sales 1,40.000 1,12,000 Wages 12,000 8,000 Carriage 2,000 2,000 Closing Stock: () Purchased goods 4,500 6,000 (ii) Finished goods 24.000 14,000 Purchased goods transferred: by B to A 10,000 by A to B 8.000 Finished goods transferred: goods 35,000 by B to A 40.000 Return of finished goods: by A to B 10.000 by B to A 7,000 You are informed that purchased goods have been transferred mutually at their respective by A to B dontolobe da fotobadabad detaldet 200/ of