CA CPT Model Test Paper 9 with solutions for online practice

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Question : 6 of 199
 
Marks: +1, -0
C Ltd. recorded the following information as on March 31, 2005:
Stock as on April 01, 2004 = Rs. 80,000
Purchases = Rs. 1,60,000
Sales = Rs. 2,00,000
It is noticed that goods worth Rs.30,000 were destroyed due to fire. Against this, the insurancecompany accepted a claim of Rs.20,000.
The company sells goods at cost plus 33.33%.The value of closing Inventories , after taking intoaccount the above transactions is,
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