[DK Goel] Q. 97,98,99,100 Accounting Ratios Solutions Class 12 CBSE (2026-27)

the solutions of Question number 97, 98, 99, 100 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)

Q. 97. Calculate Working Capital Turnover Ratio from the following information:

	₹
Current Assets	8,60,000
Current Liabilities	3,40,000
Cost of Revenue from Operations	20,00,000
Gross Profit	30% of Cost

[Ans. Working Capital Turnover Ratio = 5 Times.]

Solution:-

Q. 98. Calculate Working Capital Turnover Ratio from the following information:-

	₹
Inventory	3,10,000
Trade Receivables	1,30,000
Cash	20,000
Trade Payables	60,000
Cost of Revenue from Operations	30,40,000
G.P.	24% of Sales

[Ans. Working Capital Turnover Ratio = 10 Times.]

Solution:-

Q. 99. Calculate Working Capital Turnover Ratio from the following:-

	₹
Revenue from Operations (Sales)	39,20,000
Non-Current Assets	21,00,000
Total Assets	36,00,000
Shareholder’s Funds	18,00,000
Non-Current Liabilities	10,00,000

[Ans. 5.6 Times.]

Solution:-

Q. 100(A). Calculate Gross Profit Ratio from the following figures:-

Opening Inventory ₹ 40,000; Closing Inventory ₹ 60,000; Purchases ₹ 7,10,000; Return Outwards ₹ 10,000; Wages ₹ 80,000; Cash Revenue from Operations ₹ 3,45,000; Credit Revenue from Operations ₹ 6,30,000; Return Inward ₹ 25,000.

[Ans. G.P Ratio 20%.]

Solution:-

Q. 100(B). Calculate Gross Profit Ratio from the following figures:-

Cash Revenue from Operations ₹ 4,20,000; Credit Revenue from Operations ₹ 6,00,000; Revenue from Operations Returns (Sales Returns) ₹ 20,000; Cost of Revenue from Operations ₹ 7,50,000.

[Ans. G.P. Ratio 25%.]

Solution:-