(b) Calculate the value of the closing stocks of finished goods at the end of th
2021-04-25
(b) Calculate the value of the closing stocks of finished goods at the end of the three-month period, and the value
of cost of sales for the period. (3 marks)
正確答案：(b) Opening stock of finished goods = ￡69,800Closing stock of finished goods = 2,000 x 18·66 = ￡37,320Cost of sales for three-month period = 69,800 + 2,262,380 – 37,320 = ￡2,294,860
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