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Question 74Asked in DSSSB TGT Computer Science (Technical), 12 Sep 2025, Shift 3 (5:00 PM)

MK Ltd. has a policy of creating provisions for doubtful debts @ 5% on debtors. The balance

MK Ltd. has a policy of creating provisions for doubtful debts @ 5% on debtors. The balance of provision for doubtful debts on 1 April 2023 and 31 March 2024 is ₹2,50,000 and ₹3,00,000, respectively. If the amount collected from debtors is ₹75,00,000, calculate the credit sales during the year 2023-2024.
  1. A₹69,50,000
  2. B₹55,00,000
  3. C₹85,00,000
  4. D₹75,50,000
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Correct answer: (C) ₹85,00,000

Explanation

The provision is 5% of debtors, so opening debtors are 2,50,000/0.05 = 50,00,000 and closing debtors are 60,00,000. Credit sales = closing + collections − opening = 60L + 75L − 50L = ₹85,00,000.

From DSSSB TGT Computer Science PYQ (Technical), 12 Sep 2025, Shift 3 (5:00 PM)

This is question 74 of DSSSB TGT Computer Science PYQ (Technical), 12 Sep 2025, Shift 3 (5:00 PM). See all questions of this paper with answers, or attempt the paper as a timed online test to get your score and all-India rank.