Consumable stores

Consumable stroes with reference to a factory is Oil, Grease, cotton etc.

Consumable stroes with reference to an office it is stationeries etc.

It is other than the main trading stock.

In short it is the supporting material in daily activities of production in factory.

Yes it is direct expense

Consumables store are those goods other than main raw materials which are consumed during production like oil, grease,  waste etc.

The things which u consume for supporting ur daily production activities

is consumable stores.

obied u r wrong . consumable store r indirect exp. these are factory overhead

A consumable is something that is capable of being consumed; that may be destroyed, dissipated, wasted, or spent.

Consumables are products that consumers buy recurrently, i.e., items which "get used up" or discarded.
 

For arc welding one uses a consumable electrode. This is an electrode that conducts electricity to the arc but also melts into the weld as a filler metal.

Consumables are goods used by individuals and businesses that must be replaced regularly because they wear out or are used up. They can also be defined as the components of an end product that is used up or permanently altered in the process of manufacturing.

Goods which are used up (not returned) after issuance from stores become incorporated into other goods and loose their identity or cannot be used for their intended purpose without extinguishing or transforming their substance.

The treatment of consumables and stores depends on the nature of business.

If the consumables are used in the operating or direct manufacturing process, then they are treated as Direct/Operating expenses.

If in the same factory, stationary is used which is a non operating expense, it shall be treated as Indirect Expense.

Thanks for the information

Guys anyone tell me where did i write it factory oh or something tommorow is my exam

Consumable stores is your creditor!!

In the context of cost accounting, consumable stores are considered direct materials and are a significant component of the total cost of production. They are directly related to the production process and can be traced back to the finished product. 

Can we put it into CWIP directly ? NO! YES!! It's depends upon your company policies how you name it. Only accounting is real and the journal heads.