Accounting treatment for consumables

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a cold storage factory using heavy amount of Diesel and Mobil for running their business, how it is to be maintained  in P/L and BS, they used to charge the whole year expenses in this account as indirect expenses, and the (op+Pur-Consumption)= Closing  under current assets in the BS.

Pls tell me how i enter this in to Tally??

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Can you explain what is is op+_pur... So that i give a better advice.

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