[DK Goel] Q. 117,118,119,120 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 117, 118, 119, 120 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 117. Calculate (i) Operating Profit Ratio and (ii) Net Profit Ratio from the following:-
| ₹ | |
| Revenue from Operations | 8,30,000 |
| Return Inwards | 30,000 |
| Cost of Revenue from Operations | 5,00,000 |
| Office Expenses | 40,000 |
| Selling Expenses | 18,000 |
| Interest on Debentures | 12,000 |
| Loss by Accident | 24,000 |
| Interest received on Investments | 10,000 |
[Ans. Operating Profit Ratio 30.25%; N.P Ratio 27%.]
Solution:-
Q. 118. Calculate (i) G.P Ratio, (ii) Operating Ratio, (iii) Operating Profit Ratio, (iv) Inventory Turnover Ratio and (v) Working Capital Turnover Ratio from the following figures:
| Purchases | 18,30,000 |
| Direct Expenses | 4,10,000 |
| Opening Inventory | 3,60,000 |
| Closing Inventory | 4,40,000 |
| Operating Expenses | 5% of Sales |
| Revenue from Operations | 30,00,000 |
| Current Assets (including inventory) | 7,00,000 |
| Current Liabilities | 2,00,000 |
[Ans. (i) 28% (ii) 77% (iii) 23% (iv) 5.4 times (v) 6 times.]
Solution:-
Q. 119. Gross Profit ratio of a Company was 25%. Its cash revenue from operations were ₹ 5,00,000 and its credit revenue from operations were 90% of the total revenue from operations. It the indirect expenses of the company were ₹ 1,50,000. Calculate it net profit ratio.
[Ans. Net Profit Ratio 22%.]
Solution:-
Q. 120. Calculate Net Profit Ratio from the following information:-
Revenue from Operations ₹ 25,00,000; Operating Ratio 90%; Loss on sale of Fixed Assets ₹ 25,000; Interest on Long term Borrowings ₹ 30,000; Income from Investments ₹ 40,000.
[Ans. Net Profit Ratio : 9.4%.]
Solution:-
