CA CPT Model Test Paper 11 with solutions for online practice

Consignor send goods costing to consignee at cost + 25% to consignee. 1/10 of the goods were lost in transit, Invoice price of such goods is 25,000. Consignor Exp. 20,000. Consignee’s exp incurred upto outside godown Rs. 15,000. Consignee sold 90% of the total consigned goods for Rs. 4,00,000 value of closing stock will be :