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Question 74Asked in BPSC TRE 1.0 (2023) Accountancy Class 11-12

The amount of closing stock would be, when Sales - ₹6,00,000अन्तिम स्टॉक की राशि होगी, जब

The amount of closing stock would be, when Sales - ₹6,00,000 Opening Stock - ₹50,000 Purchases - ₹5,00,000 Productive Wages - ₹10,000 Carriage Inwards - ₹7,000 Rate of Gross Profit on cost - 20%
अन्तिम स्टॉक की राशि होगी, जब Sales - ₹6,00,000 Opening Stock - ₹50,000 Purchases - ₹5,00,000 Productive Wages - ₹10,000 Carriage Inwards - ₹7,000 Rate of Gross Profit on cost - 20%
  1. A₹55,000₹55,000
  2. B₹67,000₹67,000
  3. C₹50,000₹50,000
  4. DMore than one of the aboveउपर्युक्त में से एक से अधिक
  5. ENone of the aboveउपर्युक्त में से कोई नहीं
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Correct answer: (B) ₹67,000₹67,000

Explanation

Cost of goods sold = 6,00,000 / 1.20 = ₹5,00,000. Goods available = 50,000 + 5,00,000 + 10,000 + 7,000 = ₹5,67,000. Closing stock = 5,67,000 - 5,00,000 = ₹67,000.विक्रित माल की लागत = 6,00,000 / 1.20 = ₹5,00,000। उपलब्ध माल = 50,000 + 5,00,000 + 10,000 + 7,000 = ₹5,67,000। अन्तिम स्टॉक = 5,67,000 - 5,00,000 = ₹67,000।

From BPSC TRE 1.0 (2023) Accountancy Class 11-12 — Previous Year Paper

This is question 74 of BPSC TRE 1.0 (2023) Accountancy Class 11-12 — Previous Year Paper. 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.