Section 17 in The Cost Accounting Records (Plantation Products) Rules, 2002
17. Production Records. - (1) The detailed records of crop produce from different gardens or estate and purchased from other source, if any, shall be maintained to keep account of produce processed and the conversion factor i.e. ratio of crop produce and finished product(s) manufactured or produced. The records of production shall be in such details that the company is in a position to fill in the relevant proforma or any other proforma thereto applicable. Separate records shall also be maintained for the products sent to outside agencies for curing or processing and charges paid thereof. In case product is graded according to quality or size, complete details shall be maintained for graded products.
(2)Quantitative records of all finished goods, whether packed or unpacked, showing production, issues for sales and balances of different types of the product(s) under reference shall be maintained.
