Cost of Physical Stock Rs.2,30,000 Goods purchases for Rs.10,000 received but omitted to be recorded Goods costing Rs.20,000 were sold & delivered but omitted to be recorded Goods costing Rs.5,000 were returned by customers but omitted to be recorded. Goods costing Rs.3,000 were returned to suppliers but omitted to be recorded. The cost of stock as per books is.