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Question : Purchase Rs.80,000; Opening Inventory Rs. 10,000 and Closing Inventory Rs.30,000. which of the following transactions will decrease ----

Option 1: Goods purchased for Rs.20,000

Option 2: Purchase returns Rs.5,000

Option 3: Goods costing Rs. 10,000 withdrawn for personal use

Option 4: Goods costing Rs.5,000 distributed as free sample


Team Careers360 17th Jan, 2024
Answer (1)
Team Careers360 21st Jan, 2024

Correct Answer: Goods purchased for Rs.20,000


Solution : Answer = Goods purchased for Rs.20,000

I. T. Ratio $=\frac{\text {Cost of Goods sold }}{\text { Average Inventory }}$

= 60,000/20,000 = 3 times

Cost of Goods

Sold = 10,000 + 80,000 - 30,000

= 90,000 - 30,000 = 60000

Average Inventory = 10,000 + 30,000 / 2

= 40,000 / 2

= 20,000

If purchased goods then the Cost of Revenue from the operation will Remain unchanged Because of the increase in Purchases and increase in closing Inventory.
Hence, the correct option is 1.

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