21. The following details have been extracted from the books of Bengal
Crockery Ltd. for three years
31st
March
2016
31st
March
2017
315
March
2018
Revenue from Operations (Sales)
Cost of Revenue from Operations
Opening Inventory
Closing Inventory
₹
2 ₹
₹
75,00,000 1.10,00,000 1,25,00,000
60,00.000 80,00.000 87,50,000
8,00,000 12,00,000
12,00.000 9,00,000
In 2018, Closing Inventory was 50,000 less than the Opening Inventory.
Comment on the profitability and management of stock.
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