[DK Goel] Q. 101,102,103,104 Accounting Ratios Solutions Class 12 CBSE (2026-27)

the solutions of Question number 101, 102, 103, 104 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)

Q. 101. Calculate G.P. ratio from the following:-

Net Profit ₹ 40,000; Office Expenses ₹ 20,000; Selling Expenses ₹ 36,000; Revenue from Operations ₹ 6,00,000.

[Ans. G.P Ratio 16%.]

Solution:-

Q. 102. Following information is available for Maxwin Ltd. Calculate Gross Profit Ratio :

Particulars	₹
Cash Revenue from Operations
Credit Revenue from Operations
Purchases
Return Outward
Carriage Inward
Carriage Outward
Closing Inventory
Average Inventory
Employee Benefit Expenses (including Wages 1,00,000)
Rent

[Ans. Gross Profit Ratio 45%.]

Solution:-

Q. 103. Calculate G.P ratio from the following:-

	₹
Credit Revenue from Operations	2,40,000
Cash Revenue from Operations (being 20% of total Revenue from Operations)
Purchases	2,20,000
Excess of opening inventory over closing inventory	14,000

[Ans. G.P Ratio 22%.]

Solution:-

Q. 104. Calculate G.P Ratio from the following:-

Credit Revenue from Operations were 1/4th of Total Revenue from Operations. Credit Revenue from Operations were ₹ 1,20,000. Credit Purchases were 1/5th of Cash Purchases. Credit Purchases were ₹ 40,000. Opening Inventory ₹ 70,000. It was ₹ 20,000 more than Closing Inventory; Carriage ₹ 15,000, Wages ₹ 45,000.

[Ans. G.P Ratio 33.33%.]

Solution:-