25. A) Calculate the value of …
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25. A) Calculate the value of opening stock from the following :
Cash Sales 2,00,000
Sales Return ( out of credit sales ) 25,000
Purchase Return 20,000
Closing stock 1,80,000
Credit Sales 8,25,000
Purchases 6,20,000
Carriage inwards 40,000
Rate of gross profit 40% on sales
b) What is meant by grouping or Marshalling a Balance Sheet ?
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