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Question

Suppose at the beginning of the year, company ABC had 5 units in its inventory. At the end of the year, it had 50 units in its inventory. The change in stock here is:


A

5

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B

45

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C

(-) 45

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D

55

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Solution

The correct option is B

45


Change in stock = Closing stock - Opening stock = 50 - 5 = 45


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