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प्रश्न
The books of accounts of Zebra Ltd. showed:
- Change in inventories of raw materials (₹ 70,000).
- Opening inventory of ₹ 2,40,000.
You are required to give the formula used by the company to calculate the change in inventories.
संख्यात्मक
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उत्तर
Change in Inventory = Opening Inventory − Closing Inventory
Change in Inventory of minus 70,000 means closing inventory is in excess by ₹ 70,000.
Closing Inventory
= ₹ 2,40,000 + ₹ 70,000
= ₹ 3,10,000
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