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Question :

Amount paid for sports material during the year is Rs.20,000, Stock of sports material at the beginning and end of the year are Rs.3,300 and Rs.2,900 respectively. Creditors for sports material at the beginning and end of the year are Rs.5,000 and Rs.4,000 respectively. The amount to be shown in Income and Expenditure A/c will be:

Option 1: Rs.20,400

Option 2: Rs.19,400

Option 3: Rs.18,600

Option 4: Rs.22,600


Team Careers360 19th Jan, 2024
Answer (1)
Team Careers360 21st Jan, 2024

Correct Answer: Rs.19,400


Solution : Sports material consumed = Amount paid - Closing stock + Opening stock - Opening creditors + Closing creditors = Rs.20,000 - Rs.2,900 + Rs.3,300 - Rs.5,000 + Rs.4,000 = Rs.19,400. Hence, the correct option is 2.

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