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Direct Costs ^KdQes2tU

Direct Income ^jV7GIlLz

To Opening Stock To Purchases less return net purchases = To direct labour To fuel & Power To carriage Inward To any other direct expense ^d1XTDTTe

By Sale of Goods less sales return = net sales By sale/supply of services By Closing Stock (At end of year) ^tvwdQlB9

Total Direct Income ^5dnM9fiP

Total Direct Expense ^oh3rDJWH

Gross Profit = ^hz4ikbaq

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