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प्रश्न
| Cost of Revenue from Operations | ₹ 7,20,000 |
| Inventory Turnover Ratio | 4 Times |
Find out the value of opening inventory and closing inventory if closing inventory is 80% of opening inventory.
संख्यात्मक
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उत्तर
Inventory Turnover Ratio = `"Cost of Revenue from Operations"/"Average Inventory"`
4 = `(₹ 7,20,000)/("Average Inventory")`
Average Inventory = `(₹ 7,20,000)/4`
= ₹ 1,80,000
Let Opening Inventory = x
Closing Inventory = 80% of opening inventory
Average Inventory = `("Opening Inventory" + "Closing Inventory")/2`
Average Inventory = `("Opening Inventory" + "80% Opening Inventory")/2`
₹ 1,80,000 = `((1 + 80/100) "Opening Inventory")/2`
`(1 + 80/100)` Opening Inventory = ₹ 3,60,000
`180/100` Opening Inventory = ₹ 3,60,000
Opening Inventory = `(₹ 3,60,000 xx 100)/180`
Opening Inventory = ₹ 2,00,000
Closing Inventory = 80% (2,00,000)
= ₹ 1,60,000
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