[DK Goel] Q. 105,106,107,108 Accounting Ratios Solutions Class 12 CBSE (2026-27)

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the solutions of Question number 105, 106, 107, 108 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)

Q. 105. Compute the Gross Profit Ratio from the following:

Revenue from Operations ₹ 5,60,000 (Sales); Gross Profit 40% on cost.

[Ans. 28.57%]

Solution:-

Q. 106(A). A company earns a gross profit of 25% on cost. Its credit revenue from operations are twice its cash revenue from operations. If the credit sales are ₹ 8,00,000. Calculate the gross profit ratio of the company.

[Ans. G.P. Ratio 20%.]

Solution:-

Q. 106(B). Gross Profit of a Company is 20% of Cost of Revenue from Operations. Its Cash Revenue from Operations are 1/3rd of its Credit Revenue from Operations. Calculate the G.P. Ratio if the Cash Revenue from Operations are ₹ 3,00,000.

[Ans. G.P Ratio 16.67%.]

Solution:-

Q. 107. Following information is available for the year ending 31st March, 2020, Calculate gross profit ratio:

Cash Revenue from Operations25,000
Credit Revenue from Operations75,000
Purchases
Cash
Credit
15,000
60,000
Carriage Inwards2,000
Salaries25,000
Decrease in Inventory10,000
Return Outwards2,000
Wages5,000

[Ans. G.P Ratio 10%.]

Solution:-

Q. 108. Average Inventory ₹ 60,000; Inventory Turnover Ratio 5 Times; Selling Price 40% above cost. Calculate Gross Profit Ratio.

[Ans. G.P. Ratio 28.57%]

Solution:-

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Anurag Pathak
Anurag Pathak

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