Cost of Material consumed accounting treatment in NPO class 12 Accountancy


Are you looking for the accounting treatment of cost of Material consumed in NPO class 12 Accountancy. This treatment is very very important treatment of NPO organisation.

Types of Material Consumed

There are three types of items are considered as consumable items.

  1. stationery
  2. Medicines
  3. Sports Material

Only the consumption of these items during the accounting period is recorded as the expenditure in income and expenditure account.

Methods to calculate consumption of consumable items.

There are various methods to calculate consumption of consumable items. I have prepared a video lecture to explain.

For more advance understanding you can watch this video lecture.


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