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प्रश्न
Calculate Opening Inventory from the following information:
Purchases ₹ 5,70,000; Freight ₹ 20,000; Miscellaneous Expenses ₹ 10,000; Revenue from Operations (Sales) ₹ 5,00,000; Closing Inventory ₹ 70,000; Gross Loss 16% on Revenue from Operations.
संख्यात्मक
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उत्तर
Cost of Revenue from Operations = Revenue from Operations + Gross Loss
= ₹ 5,00,000 + 16% of ₹ 5,00,000
= ₹ 5,00,000 + ₹ 80,000
= ₹ 5,80,000
Cost of Revenue from Operations = Opening Inventory + Purchases + Direct Expenses − Closing Inventory
₹ 5,80,000 = Opening Inventory + ₹ 5,70,000 + ₹ 20,000 − ₹ 70,000
Opening Inventory = ₹ 5,80,000 − ₹ 5,20,000
= ₹ 60,000
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