CA CPT Model Test Paper 1 with solutions for online practice

On 31st March 2001, the closing stock of X Ltd. was Rs. 3,45,000. On 1st April 2001, stock of Rs. 2,25,000 was destroyed by fire. if the Balance sheet of the company on 31st March 2001 was finalized on 25th April, 2001 then the Balance sheet will show closing Stock at :