[DK Goel] Q. 197,198,199,200 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 197, 198, 199, 200 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 197. Calculate G.P Ratio from the following:-
Cash Revenue from Operations are 1/3rd of total Revenue from Operations. Cash Revenue from Operations were ₹ 6,00,000; Credit Purchases are 25% of total purchases. Credit Purchases were ₹ 3,00,000. Opening Inventory ₹ 1,00,000; Closing Inventory was ₹ 50,000 more than Opening Inventory. Carriage ₹ 15,000, Wages ₹ 35,000.
[Ans. G.P Ratio 33.33%.]
Solution:-
Q. 198. A company earns a gross profit of 20% on cost. Its credit revenue from operations are twice its cash revenue from operations. It the credit revenue from operations are ₹ 4,00,000, Calculate the gross profit ratio of the company.
[Ans. G.P Ratio 16.67%]
Solution:-
Q. 199. From the following information calculate:-
(a) Current Ratio,
(b) Quick Ratio,
(c) Operating Ratio, and
(d) Gross Profit Ratio
| ₹ | |
| Current Assets | 70,000 |
| Current Liabilities | 35,000 |
| Inventory | 30,000 |
| Operating Expenses | 40,000 |
| Revenue from Operations | 1,20,000 |
| Cost of Revenue from Operations | 60,000 |
[Ans. (a) 2 : 1; (b) 1.14 : 1; (c) 83.33%; (d) 50%.]
Solution:-
Q. 200. Calculate:- (I) Gross Profit Ratio; (II) Operating Ratio; (III) Operating Profit Ratio; and (IV) Net Profit Ratio from the following:-
| ₹ | |
| Revenue from Operations | 2,00,000 |
| Cost of Revenue from Operations | 1,20,000 |
| Administration Expenses | 20,000 |
| Selling Expenses | 15,000 |
| Loss by Fire | 10,000 |
| Income from Investments | 5,000 |
[Ans. (I) G.P Ratio 40%; (II) Operating Ratio 77.5%; (III) Operating Profit Ratio 22.5%; and (IV) Net Profit Ratio 20%.]
Solution:-
