[DK Goel] Q. 205,206,207,208 Accounting Ratios Solutions Class 12 CBSE (2026-27)

the solutions of Question number 205, 206, 207, 208 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)

Q. 205. A trader carries an average inventory of ₹ 40,000. His inventory turnover Ratio is 8 times. If he sells goods at a profit of 20% on revenue from operations, find out his profit.

[Ans. Gross Profit ₹ 80,000.]

Hint:- Cost of Revenue from Operations ₹ 3,20,000.

Solution:-

Q. 206. From the following data, calculate:-

(i) Gross Profit Ratio: (ii) Operating Ratio; (iii) Net Profit Ratio; (iv) Inventory turnover Ratio; and (v) Current Ratio.

	₹
Revenue from Operations	19,20,000
Cost of Revenue from Operations	25,20,000
Operating Expenses	2,40,000
Average Inventory	8,00,000
Non-Current Assets	14,40,000
Net Worth	15,00,000
Debt (Long-term)	9,00,000
Current Liabilities	6,00,000

[Ans. (i) G.P Ratio 23.81%; (ii) Operating Ratio 85.71%, (iii) N.P Ratio 14.29%; (iv) Inventory Turnover Ratio 2.4 times; and (v) Current Ratio 2.6 : 1.]

Solution:-

Hint: Current Assets = Net Worth + Long Term Debts + Current Liabilities – Fixed Assets.

Q. 207. Calculate Operating Profit Ratio and Operating Ratio from the following:-

Cash Revenue from Operations ₹ 2,00,000; Credit Revenue from Operations ₹ 1,30,000; Revenue from Operations Return (Sales Returns) ₹ 10,000; Cost of Revenue from Operations ₹ 1,80,000; Office and Administration Expenses ₹ 40,000; Selling Expenses ₹ 36,000; Interest on Debentures ₹ 23,000.

[Ans. Operating Profit Ratio 20%; Operating Ratio 80%.]

Solution:-

Hint:- Interest on Debentures is not considered for calculating the above mentioned ratios.

Q. 208. Calculate Operating Profit Ratio and Operating Ratio from the following:-

Net Revenue from Operations ₹ 4,00,000; Cost of Revenue from Operations ₹ 2,50,000; Operating Expenses ₹ 90,000.

[Ans. Operating Profit Ratio 15%; Operating Ratio 85%.]

Solution:-