Closing stock - urgent

But COGS = Opg Stock + Production or Purchased Stock - Clsg Stock ?

since COGS = 100000

WHERE SALE = COGS+ PROFIT

THEN TOTAL SALE AVAILABLE =100000+25000

HENCE AVAILABE FOR SALE = 125000

ACTUAL SALE 80000

THEN CLOSING STOCK = 125000-80000 = 45000

further it may treat closing stock on cost value

45000-9000 = 36000

take 20% on sale are equal 25% on cost.

hemchand

it must be cost of goods available for sale=100000

and not COGS plz check the question

and if it is so use ali's answer

Thanks u all