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As per simple equation
Opening stock (100,000) + Purchases (250,000) - Closing stock (100,000-20,000=80,000)
Stock worth
100,000
250,000+
80,000-
-----------
270,000
======
270000 is correct answer .........
Stock worth270,000.
Opening + Purchases - Issuance = Closing balance ( Plain Maths)
or
Opening stock + Purchases - Closing stock = consumption ( Accountants COS way)
Hope this helps
Stock purchased + Difference in Closing and Opening Stocks = Stock Consumed
250000 + () =270000