![]() In FIFO method physical flow of the material is irrelevant for has been taken as the price of the earlier issue Tulsian Paperback, Published 2006 by Tmh ISBN-13: 978-0-07-062043-8, ISBN: 0-07-062043-1 "Working Notes: (i) The material received as replacement from vendor is treatedĪs fresh supply, (ii) In the absence of information the price of the material (d)Ī transaction which decreases the capital is called drawing. ![]() (c) A transaction which increases the capital is called additional capital. (b) A transaction which decreases the capital is called (a) A transaction which increases theĬapital is called income. = FA + Working Capital (d) None of these 6. Tulsian Published 2007 by Tata Mcgraw-Hill Education Pvt. "įundamentals of Accounting for CA Common proficiency Test (CPT) by P. ![]() Accounting for CA Foundation Course by P.
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