[DK Goel] Q. 113,114,115,116 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 113, 114, 115, 116 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 113. Calculate Operating ratio from the following:-
| ₹ | |
| Net Revenue from Operations | 12,00,000 |
| Credit Revenue from Operations | 8,00,000 |
| Gross Profit | 3,00,000 |
| Depreciation and Amortisation Expenses | 80,000 |
| Selling Expenses | 40,000 |
| Loss by Fire | 20,000 |
[Ans. Operating Ratio 85%.]
Solution:-
Q. 114. Calculate Cost of Goods Sold from the following information:-
| ₹ | |
| Operating Ratio | 90% |
| Office Exp. | 30,000 |
| Selling Exp. | 20,000 |
| Revenue from Operations (Sales) | 7,00,000 |
| Revenue from Operations Return (Sales Returns) | 40,000 |
[Ans. Cost of Revenue from Operations ₹ 5,44,000.]
Solution:-
Q. 115. Calculate Operating Profit Ratio in the following cases:
| (I) Revenue from Operations (Sales) ₹ 7,50,000; Operating Profit ₹ 3,00,000 | ₹ |
| (ii) Revenue from Operations (Sales) Cost of Revenue from Operations Operating Expenses | 15,00,000 12,40,000 35,000 |
| (iii) Revenue from Operations (Sales) Gross Profit Operating Expenses | 12,00,000 20% on Sales 30,000 |
[Ans. Operating Profit Ratio in Case (I) 40$; Case (ii) 15%; Case (iii) 17.5%.]
Solution:-
Q. 116. Calculate Operating Profit Ratio from the following:-
| ₹ | |
| Revenue from Operations | 7,00,000 |
| Gross Profit | 40% on Cost |
| Office and Administrative Expenses | 30,000 |
| Selling Expenses | 16,000 |
| Interest on Debentures | 8,000 |
[Ans. Operating Profit Ratio : 22%.]
Solution:-
Hint. Interest on Debentures will be ignored since it is non-operating expenses.
