[CBSE] Q. 150,151,152,153 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 150, 151, 152, 153 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board
Q. 150. Calculate Cost of Revenue from Operations from the following information:
Revenue from Operations ₹ 12,00,000; Operating Ratio 75%; Operating Expenses ₹ 1,00,000.
[Ans.: Cost of Revenue from Operations = ₹ 8,00,000.]
Solution:-
Q. 151. Calculate Operating Ratio from the following information:
Operating Cost ₹ 6,80,000; Gross Profit 25%; Operating Expenses ₹ 80,000.
[Ans.: Operating Ratio = 85%.]
Solution:-
Q. 152. (i) Cost of Revenue from Operations (Cost of Goods Sold) ₹ 2,20,000;
Revenue from Operations (Net Sales) ₹ 3,20,000; Selling Expenses ₹ 12,000; Office Expenses ₹ 8,000; Depreciation ₹ 6,000. Calculate Operating Ratio.
(ii) Revenue from Operations, Cash Sales ₹ 4,00,000; Credit Sales ₹ 1,00,000; Gross Profit ₹ 1,00,000; Office and Selling Expenses ₹ 50,000. Calculate Operating Ratio.
[Ans.: (i) 76.875%; (ii) 90%.]
Solution:-
Q. 153. Calculate Operating Profit Ratio from the following:
| Revenue from Operations (Net Sales) | ₹ 5,00,000 |
| Cost of Revenue from Operations (Cost of Goods Sold) | ₹ 2,00,000 |
| Wages | ₹ 1,00,000 |
| Office and Administrative Expenses | ₹ 50,000 |
| Interest on Borrowings | ₹ 5,000 |
[Ans.: Operating Profit Ratio = 50%.]
Solution:-
