{"id":3386,"date":"2020-02-17T14:07:51","date_gmt":"2020-02-17T14:07:51","guid":{"rendered":"https:\/\/commerceiets.com\/?p=3386"},"modified":"2020-02-17T14:07:51","modified_gmt":"2020-02-17T14:07:51","slug":"cost-sheet-vs-production-account","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/cost-sheet-vs-production-account\/","title":{"rendered":"COST SHEET VS PRODUCTION ACCOUNT"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_69_1 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/commerceiets.com\/cost-sheet-vs-production-account\/#COST_SHEET_VS_PRODUCTION_ACCOUNT\" title=\"COST SHEET VS PRODUCTION ACCOUNT\">COST SHEET VS PRODUCTION ACCOUNT<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/commerceiets.com\/cost-sheet-vs-production-account\/#Cost_Sheet_Vs_Production_Account_is_as_follows\" title=\"Cost Sheet Vs Production Account is as follows:\">Cost Sheet Vs Production Account is as follows:<\/a><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h1 class=\"has-text-align-center wp-block-heading\" id=\"cost-sheet-vs-production-account\"><span class=\"ez-toc-section\" id=\"COST_SHEET_VS_PRODUCTION_ACCOUNT\"><\/span><strong>COST SHEET VS PRODUCTION ACCOUNT<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h1>\n\n\n\n<p>Cost statement may be presented in the form of ledger account termed as \u201cproduction account\u201d. Production account presents information of production cost in an analytical manner according to double entry system. Cost of production and profit can be computed in this ledger. <\/p>\n\n\n\n<h4 class=\"wp-block-heading\" id=\"cost-sheet-vs-production-account-is-as-follows\"><span class=\"ez-toc-section\" id=\"Cost_Sheet_Vs_Production_Account_is_as_follows\"><\/span>Cost Sheet Vs Production Account is as follows:<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  <strong>BASIS OF DIFFERENCE<\/strong>\n  <\/td><td>\n  <strong>COST SHEET<\/strong>\n  <\/td><td>\n  <strong>PRODUCTION ACCOUNT<\/strong>\n  <\/td><\/tr><tr><td>\n  <strong>FORM<\/strong>\n  <\/td><td>\n  It is prepared in the form of a statement.\n  <\/td><td>\n  It is prepared like an account\n  <\/td><\/tr><tr><td>\n  <strong>DOUBLE ENTRY<\/strong>\n  <\/td><td>\n  It is not based on double entry system.\n  <\/td><td>\n  It is based on double entry system and there are debit and credit\n  side.\n  <\/td><\/tr><tr><td>\n  <strong>PERIOD<\/strong>\n  <\/td><td>\n  It is prepared with a view ascertain total-cost as well as per unit\n  cost of production.\n  <\/td><td>\n  It is prepared after completion of production.\n  <\/td><\/tr><tr><td>\n  <strong>COMPARATIVE STUDY<\/strong>\n  <\/td><td>\n  Comparative study for two periods or two type of production is\n  feasible.\n  <\/td><td>\n  Such comparative study is not possible in these methods.\n  <\/td><\/tr><tr><td>\n  <strong>COMPARISON WITH FINANCIAL\n  ACCOUNTS<\/strong>\n  <\/td><td>\n  Results cannot be compared with financial account&#8217;s results.\n  <\/td><td>\n  Results can be compared with financial account&#8217;s results.\n  <\/td><\/tr><tr><td>\n  <strong>COST ANALYSIS<\/strong>\n  <\/td><td>\n  Detailed analysis of cost is made to control different elements of\n  cost, viz. material, labor and expenses.\n  <\/td><td>\n  Different items of cost are shown as totals and are not analyzed.\n  <\/td><\/tr><\/tbody><\/table><figcaption><strong>COST SHEET VS PRODUCTION ACCOUNT<\/strong><\/figcaption><\/figure>\n\n\n\n<p><strong>COST SHEET<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/commerceiets.com\/cost-sheet-format\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"Cost sheet (opens in a new tab)\">Cost sheet<\/a> is a device used to determine and present the cost under unit costing. It is a statement of costs incurred at each level of manufacturing a product or service. In a Cost sheet all the elements of cost is taken into consideration. It includes Prime cost, Factory\/manufacturing cost, cost of production, cost of sale, Profit\/loss etc.<\/p>\n\n\n\n<p><strong>ACCORDING TO C.I.M.A,\nLONDON<\/strong><\/p>\n\n\n\n<p>\u201cCost sheet is a cost schedule or document which provides\nfor the assembly of the estimated detailed cost in respect of a cost center or\ncost unit\u201d. <\/p>\n\n\n\n<p><strong>ACCORDING TO WHELDON<\/strong><\/p>\n\n\n\n<p>\u201cCost sheets are prepared for the use of management and\nconsequently, they must include all the essential details which will assist the\nmanager in checking the efficiency of production\u201d<\/p>\n\n\n\n<p>Items excluded from Cost Sheet:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <\/p>\n\n\n\n<p>1. Pure financial expenses like interest on capital,\ninterest on loan, discount on debentures, loss on sale of fixed asset provision\nfor bad debts and doubtful debts, writing off goodwill, copyright, preliminary\nexpenses etc.<\/p>\n\n\n\n<p>2. Pure financial incomes like interest received, profit on\nsale of investment, dividend received, rent received, commission received,\ndiscount received etc.<\/p>\n\n\n\n<p>In addition to the above, no appropriation items will\ninclude in cost sheet.<\/p>\n\n\n\n<p><strong>Form of a Cost Sheet: Cost sheet for the period ending<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\n  <strong>PARTICULARS<\/strong>\n  <\/td><td>\n  <strong>AMOUNT<\/strong>\n  <\/td><\/tr><tr><td>\n  Direct material\n  Direct wages\n  Direct Expenses\n  <\/td><td>\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  <strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n  Prime Cost<\/strong>\n  <\/td><td>\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  <strong>Add: <\/strong>Factory Overheads\n  <\/td><td>\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  <strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n  Factory Cost<\/strong>\n  <\/td><td>\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  <strong>Add: <\/strong>Administration\n  Overheads\n  <\/td><td>\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  <strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n  Cost of Production<\/strong>\n  <\/td><td>\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  <strong>Add:<\/strong> Selling and\n  Distribution Overheads\n  <\/td><td>\n  &nbsp;\n  <\/td><\/tr><tr><td>\n  <strong>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;\n  Total Cost \/Cost of sale<\/strong>\n  <\/td><td>\n  &nbsp;\n  <\/td><\/tr><\/tbody><\/table><figcaption><strong>COST SHEET VS PRODUCTION ACCOUNT<\/strong><\/figcaption><\/figure>\n\n\n\n<p><strong>PRODUCTION ACCOUNT<\/strong><\/p>\n\n\n\n<p>If the details of cost sheet or production statement are\nshown in the form of a ledger account, it is known as production account.\nBesides cost of production it also includes selling and distribution expenses.\nIt is prepared in three parts &#8211; the first part gives the cost of production,\nthe second part gives the cost of goods sold and the third part shows cost of\nsales or total cost for the period. A specimen of a Production Account is as\nfollows:<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"630\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2020\/02\/production-account-FINAL-1-1.png\" alt=\"production account FINAL.PNG\" class=\"wp-image-3388\" srcset=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2020\/02\/production-account-FINAL-1-1.png 640w, https:\/\/commerceiets.com\/wp-content\/uploads\/2020\/02\/production-account-FINAL-1-1-300x295.png 300w\" sizes=\"(max-width: 640px) 100vw, 640px\" \/><figcaption><strong>COST SHEET VS PRODUCTION ACCOUNT<\/strong><\/figcaption><\/figure>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Also Study<\/strong><\/td><td><strong>Also Study<\/strong><\/td><td><strong>Also Study<\/strong><\/td><td><strong>Also Study<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/cost-accounting\/\">Cost Accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/scope-of-cost-accounting-pdf\/\">Scope of cost accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/elements-of-cost\/\">Elements of cost<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/types-of-cost\/\">Types of cost<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/material-control-in-cost-accounting-pdf\/\">Material control<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/perpetual-inventory-system\/\">Perpetual inventory system<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/pricing-of-materials\/\">Pricing of materials<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/bin-card\/\">Bin Card<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/store-ledger\/\">Stores Ledger<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/incentive-plans\/\">Incentive plans<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/overhead\/\">Overheads<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/accounting-treatment-of-idle-time\/\">Idle time<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/system-of-wage-payment-in-cost-accounting\/\">System of wage payment in cost accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-time-rate-system-and-piece-rate-system\/\">Time rate vs piece rate wage system<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/cost-centre\/\">Cost Center<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/labor-turnover\/\">Labour Turnover<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/difference-between-management-accounting-and-cost-accounting\/\">Difference between management accounting and cost accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/allocation-and-apportionment-of-overheads\/\">Allocation and apportionment of overheads<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-allocation-and-apportionment-of-overheads\/\">Allocation vs Apportionment of overheads<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/absorption-of-overheads\/\">Absorption of overheads<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/over-absorption-and-under-absorption-of-overheads\/\">Over absorption and under absorption of overheads<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/activity-based-costing\/\">Activity based costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-traditional-costing-and-activity-based-costing\/\">Traditional costing vs ABC system<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/reconciliation-of-accounts\/\">Reconciliation of accounts<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/unit-costing\/\">Unit costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/cost-sheet-format\/\">Cost sheet format<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/cost-sheet-vs-production-account\/\">Cost sheet vs production sheet<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/job-costing\/\">Job costing<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/batch-costing\/\">Batch Costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-job-costing-and-batch-costing\/\">job costing vs batch costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/contract-costing\/\">Contract costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-job-costing-and-contract-costing\/\">Job Costing vs Contract costing<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/process-costing\/\">Process Costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/process-costing-vs-job-costing\/\">Process costing vs job costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/joint-products\/\">Joint products<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/by-products\/\">By Product&nbsp;<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/equivalent-production\/\">Equivalent production<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/marginal-costing\/\">Marginal costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/applications-of-marginal-costing\/\">Application of marginal costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/cost-volume-profit-analysis\/\">Cost volume profit analysis<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/tools-and-techniques-of-marginal-costing\/\">Tools and techniques of marginal costing<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/budget\/\">Budget<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/break-even-point\/\">Break even point<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/process-of-budgetary-control\/\">Process of budgetary control<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/explain-the-advantages-and-limitations-of-budgetary-control\/\">Advantages and limitations of budgetary control<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/budgetary-control\/\">Budgetary Control<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/zero-base-budgeting\/\">Zero base budgeting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/standard-costing\/\">Standard Costing<\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/variance-analysis\/\">Variance Analysis<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-standard-costing-and-budgetary-control\/\">Standard costing vs budgetary control<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-management-accounting-and-cost-accounting\/\">Management accounting vs cost accounting<\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-financial-accounting-management-accounting-and-cost-accounting\/\">Cost accounting vs financial accounting<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/\" target=\"_blank\" rel=\"noreferrer noopener\">CONNECT ON LINKEDIN<\/a><\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"512\" height=\"152\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2019\/04\/cropped-cropped-Presentation-resize-1.jpg\" alt=\"COST SHEET VS PRODUCTION ACCOUNT\" class=\"wp-image-4836\" srcset=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2019\/04\/cropped-cropped-Presentation-resize-1.jpg 512w, https:\/\/commerceiets.com\/wp-content\/uploads\/2019\/04\/cropped-cropped-Presentation-resize-1-300x89.jpg 300w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><figcaption>COST SHEET VS PRODUCTION ACCOUNT<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>COST SHEET VS PRODUCTION ACCOUNT Cost statement may be presented in the form of ledger account termed as \u201cproduction account\u201d. Production account presents information of production cost in an analytical manner according to double entry system. Cost of production and profit can be computed in this ledger. Cost Sheet Vs Production Account is as follows:&#8230;<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/cost-sheet-vs-production-account\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;COST SHEET VS PRODUCTION ACCOUNT&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":3389,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"rank_math_lock_modified_date":false,"footnotes":""},"categories":[187,56],"tags":[],"class_list":["post-3386","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cost-accounting","category-difference-between"],"_links":{"self":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3386"}],"collection":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/comments?post=3386"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/3386\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/3389"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=3386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=3386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=3386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}