Ve Question B.
3D While examining the valuation of uncertified work,
Auditor should value the
(a) raw-materials, wages paid and overheads
(b) only raw materials
(e) only wages
(d) only overheads
Ans. (b) only raw materials
82. If the amount of Pattern, Designs and Drawings is
small, then these should be written off in the :
(a) Concerned year's Balance Sheet
(b) Concerned year's Trial Balance
(c) Concerned year's P. & L. A/C
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