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Financial Statements of a Company 1.15
5. From the following information of Manchur Ltd. for the year ended 31st March, 2024, calculate amount
that will be shown in the Note to Accounts on Changes in Inventories of Finished Goods, WIP and
Stock-in-Trade:
Particulars Opening Inventory (`) Closing Inventory (`)
Finished Goods 15,00,000 12,50,000
Work-in-Progress 10,50,000 9,25,000
Stock-in-Trade 9,50,000 8,00,000
[Ans.: Change in Inventories of: Finished Goods—` 2,50,000; Work-in-Progress—` 1,25,000;
Stock-in-Trade—` 1,50,000; Net Change—` 5,25,000.]