Given opening stock is Rs.20000, Direct expenses 10000, Closing stock5000.Cost of goods sold is ……………………

Cost of Goods Sold (COGS) can be calculated using the following formula:

COGS = Opening Stock + Direct Expenses – Closing Stock

Using the provided values:

Opening Stock = Rs. 20,000

Direct Expenses = Rs. 10,000

Closing Stock = Rs. 5,000

Now substituting the values into the formula:

COGS = 20,000 + 10,000 – 5,000

COGS = 30,000 – 5,000

COGS = Rs. 25,000

So, the Cost of Goods Sold is Rs. 25,000.