[CBSE] Q. 98,99,100,101 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 98, 99, 100, 101 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board
Q. 98. Closing Trade Receivables ₹ 1,00,000; Cash Sales being 25% of Credit Sales;
Excess of Closing Trade Receivables over Opening Trade Receivables ₹ 40,000; Revenue from Operations, i.e., Net Sales ₹ 6,00,000. Calculate Trade Receivables Turnover Ratio.
[Ans.: Trade Receivables Turnover Ratio = 6 Times.]
Solution:-
Q. 99. Compute Trade Receivables Turnover Ratio from the following:
| 31st March, 2022 (₹) | 31st March, 2023 (₹) | |
| Revenue from Operations (Net Sales) | 8,00,000 | 7,00,000 |
| Debtors in the beginning of year | 83,000 | 1,17,000 |
| Debtors at the end of year | 1,17,000 | 83,000 |
| Sales Return | 1,00,000 | 50,000 |
[Ans.: 31st March, 2022 = 8 Times; 31st March, 2023 = 7 Times.]
Solution:-
Q. 100. Closing Trade Receivables ₹ 1,20,000, Revenue from Operations ₹ 14,40,000.
Provision for Doubtful Debts ₹ 20,000. Calculate Trade Receivables Turnover Ratio.
[Ans.: Trade Receivables Turnover Ratio = 12 Times.]
Solution:-
Q. 101. Closing Trade Receivables ₹ 4,00,000; Cash Sales being 25% of Credit Sales;
Excess of Closing Trade Receivables over Opening Trade Receivables ₹ 2,00,000; Revenue from Operations, i.e., Net Sales ₹ 15,00,000. Calculate Trade Receivables Turnover Ratio.
[Ans.: Trade Receivables Turnover Ratio = 4 Times.]
Solution:-
