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.

Expense items such as stationery, packing material, etc. may have been purchased during the year to be used in the business activities. If any of these expenses are not yet used or consumed at the end of a financial year, they will be used or consumed in the next financial year.

Thanks for the information