Direct cost applied -account -output , COGS, Mat.consumed


I wud like to know the reconciliation of following accounts:


2.Direct cost applied

3.RM Consumption

Dir.cost applied gives credit effect i.e. income in P&L a/c

COGS has debit effect in P&L A/c

Direct cost applied account = routing cost defined at each work centre

Now If i want to skip / nullify the effect of these account from P&L how i shd reconcile it with B/s items. The reason being I dont want to show P&L in this fashion.

I require only Sales , All other exps as overheads e.g. rm consumption, and increase /decrease in FG/WIP.