[DK Goel] Q. 109,110,111,112 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 109, 110, 111, 112 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 109. Given the following information:
| ₹ | |
| Revenue from Operations | 3,40,000 |
| Cost of Revenue from Operations | 1,20,000 |
| Selling Expenses | 80,000 |
| Administrative Expenses | 40,000 |
Calculate Gross Profit Ratio and Operating Ratio.
[Ans. G.P Ratio 64.71%; Operating Ratio 70.59%.]
Solution:-
Q. 110. Calculate the ‘Operating Ratio’ from the following information:
| Particulars | ₹ |
| Cash Purchases | 4,00,000 |
| Credit Purchases | 12,00,000 |
| Cash Revenue from Operations | 7,00,000 |
| Credit Revenue from Operations | 23,00,000 |
| Carriage Outward | 20,000 |
| Power and Fuel | 30,000 |
| Decrease in Inventory | 70,000 |
| Wages | 1,40,000 |
| Salaries | 1,80,000 |
[Ans. Operating Ratio 68%]
Solution:-
Q. 111. From the following information, calculate Operating Ratio :
| Particulars | ₹ |
| Purchases | 2,70,000 |
| Wages | 1,10,000 |
| Carriage Inward | 14,000 |
| Interest on Bank Loan | 16,500 |
| Depreciation | 13,500 |
| Opening Inventory | 50,000 |
| Closing Inventory | 84.000 |
Gross Profit – 25% on Cost of Revenue from Operation.
[Ans. Operating Ratio 83%]
Solution:-
Q. 112. From the following information, Calculate Operating Ratio:
| ₹ | |
| Credit Revenue from Operations | 4,00,000 |
| Cash Revenue from Operations | 3,00,000 |
| Employee Benefit Expenses | 60,000 |
| Selling and Distribution Expenses | 42,000 |
| Rate of Gross Profit on Cost | 40% |
[Ans. Operating Ratio 86%.]
Solution:-
