[DK Goel] Q. 105,106,107,108 Accounting Ratios Solutions Class 12 CBSE (2026-27)
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 Operations | 25,000 |
| Credit Revenue from Operations | 75,000 |
| Purchases Cash Credit | 15,000 60,000 |
| Carriage Inwards | 2,000 |
| Salaries | 25,000 |
| Decrease in Inventory | 10,000 |
| Return Outwards | 2,000 |
| Wages | 5,000 |
[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:-



