Lets look into the following:

Cost of Goods manufactured = Direct materials cost + Direct labor cost + Factory overhead cost +
Opening work in process inventory – Ending work in process inventory

Cost of goods sold (COGS) = Cost of goods manufactured + Opening finished goods inventory – Ending
finished goods inventory

Cost of sales means the price paid for the product, plus any additional costs required getting the goods into stock and ready for sale. It includes delivery and handling cost . The formula for calculating cost of sales is starting Inventory + Purchases – Ending Inventory.

Cost to Company (CTC) is the salary package of an employee. It indicates the total amount of expense an employer (organization) is spending for an employee in a year. CTC is not the actual salary of an employee, it also includes all the facilities an employee is getting during the service period.

Cost of goods sold involves finished goods and in the given question only details of raw materials are given so this cannot be cost of goods sold.

Cost of sales is similar to cost of goods sold. So this problem also not deal with same.
Cost to company has no relevance in the given problem .

So here 10,000 (opening raw material) + 50,000 (wages) + 5,000 (carriage) + 2,00,000 (purchases of raw
materials) + 1,25,000 (factory overhead) – 15,000 (closing inventory of raw materials) = Rs. 3,75,000
will be transferred to cost of goods manufactured.

A transaction relating to bank has to be recorded in both the books i.e. Cash Book and Pass Book but sometimes it happens that a bank transaction is recorded only in one book and not recorded simultaneously in other book this causes difference in the two balances. The causes for difference may be interest charged directly by bank not entered in cash book. This difference can be adjusted in the bank reconciliation statement or before the preparation of the reconciliation statement. If this difference is adjusted before the preparation of the reconciliation statement then it will not effect the reconciliation statement.

Here the interest of Rs. 500 charged directly by the bank was not entered in the cash book and the same was adjusted in the cashbook before reconciliation statement. So now there is no difference between the books because of this particular transaction and this interest will be ignored while preparing bank reconciliation statement.

A debt from accounts receivable that is recovered either in whole or in part after it has been written off
or classified as a bad debt is known as bad debt recovery . Because it generally generates a loss when
it is written off, a bad debt recovery usually produces income.
In accounting, the bad debt recovery would credit the “bad debts recovered” account and the net amount
of the account is transferred to profit and loss account.So the bad debt recovered from Anshul will not
effect the account of Anshul and the rectification entry to be passed will be:
Anshul’s A/c Dr. Rs. 6,000
To Bad debts recovered A/c Rs. 6,000.

Building improvements are capital events that materially extend the useful life of a building or increase the value of a building, or both. A building improvement should be capitalized as a betterment and recorded as an addition of value to the existing building .
Expenditures to be capitalized as improvements to buildings include
• Additions to buildings, such as expansions, extensions, enlargements, etc.
• Installation or upgrade of plumbing and electrical wiring.
Here cost of extension of building is Rs. 5,00,000 and cost of improvement in electric wiring system is Rs.
25,000. These 2 expenses will be capitalized.
And the amount to be expensed will be:
Repair cost 15,000
Whitewash 10,000
Total expenses = 15,000 + 10,000 = Rs. 25,000

In the books of M/S Chandini, receivable from M/S Nandini was Rs. 35,500. The cheque received from Nandini was for Rs. 35000 in full settlement of her account. So the discount allowed by Chandini was Rs. 500. And as cheque is being received on 1st of October and was deposited on 4th of October,
On 1st October the entry in the books will be:
Cash A/c ……………dr 35000
DiscountA/c………..dr 500
M/S Nandini A/c 35500

Trade discounts are generally ignored for accounting purposes in that they are omitted from accounting records. Therefore, purchases, along with any payables in the case of a credit purchase, are recorded net of any trade discounts offered.
Here the cost of goods purchased = 50,000
Invoice price will be = 50,000 + 50% of 50,000 = 75,000
Trade discount = 15% of 75,000 = Rs. 11,250
Thus purchases to be recorded before cash discount = invoice price –trade discount = 75,000 – 11,250 = Rs. 63,750.

The value of closing inventory will be Rs. 35,500 (A – Rs. 9,500, B – Rs. 12,000 and C – Rs. 14,000).

On the death of a partner, the representatives are entitled to Share of profit upto the date of death, share in reserves of firm and share in JLP. Profit till date will be calculated on the basis of last years profit.

When a new stock (share) issue has more buyers than there are shares to satisfy their orders. This ‘excess of demand over supply’ occurrence is known as oversubscription of shares. Here 25,000 shares were issued whereas application was received for 75,000 shares. So this is the case of oversubscription.
‘Pro-Rata’ Used to describe a proportionate allocation. A method of assigning an amount to a fraction, according to its share of the whole. Pro-rata allotment accounting tells you the system of use surplus of over-subscription money for adjusting the allotment money and other calls. Here excess money was refunded to them after adjustment for further calls. So this is the case of prorate allotment.
Forfeited Shares are shares in a company that the owner loses (forfeits) by failing to meet the purchase requirements. Requirements may include paying any allotment or call money owed, or avoiding selling or transferring shares during a restricted period. When a share is forfeited, the shareholder no longer owes any remaining balance, surrenders any potential capital gain on the shares and the shares become the property of the issuing company. The issuing company can re-issue forfeited shares at par, a premium or a discount as determined by the board of directors. Here excess money was refunded to them after adjustment for further calls. So this is the case of forfeiture of shares.
Thus option (d) is the correct option