CUET UG 2025 — Accountancy Partnership

Let the book value of stock be $x$x.

Romesh took over the stock at 10% less than book value, which means he took it at 90% of the book value.

Therefore:
90% of $x$x = Rs. 8,100

$$\frac{90}{100} \times x = 8,100$$10090​×x=8,100

$$x = 8,100 \times \frac{100}{90}$$x=8,100×90100​

$$x = \frac{810,000}{90}$$x=90810,000​

$$x = 9,000$$x=9,000

Verification: 10% of Rs. 9,000 = Rs. 900
Book value - 10% = Rs. 9,000 - Rs. 900 = Rs. 8,100 ✓

The book value of the stock was Rs. 9,000.