[CBSE] Q. 146,147,148,149 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 146, 147, 148, 149 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board
Q. 146. Cost of Revenue from Operations (Cost of Goods Sold) ₹ 3,00,000.
Operating Expenses ₹ 1,20,000. Revenue from Operations; Cash Sales ₹ 5,20,000; Return ₹ 20,000. Calculate Operating Ratio.
[Ans.: Operating Ratio = 84%.]
Solution:-
Q. 147. Operating Ratio 92%; Operating Expenses ₹ 94,000; Revenue from Operations ₹ 6,00,000; Sales Return ₹ 40,000. Calculate Cost of Revenue from Operations (Cost of Goods Sold).
[Ans.: Cost of Revenue from Operations (Cost of Goods Sold) = ₹ 4,58,000.]
Solution:-
From the following information, calculate Operating Ratio:
Q. 148. Revenue from Operations ₹ 10,00,000; Cost of Revenue from Operations ₹ 4,00,000; Selling Expenses ₹ 80,000; Administrative Expenses ₹ 1,20,000.
Goods were sold at a profit of 25% on cost.
[Ans.: Operating Ratio = 60%.]
Solution:-
Q. 149. From the following information, calculate Operating Ratio:
| Cost of Revenue from Operations (Cost of Goods Sold) | ₹ 52,000 |
| Operating Expenses | ₹ 18,000 |
| Revenue from Operations: | |
| Gross Sales | ₹ 88,000 |
| Sales Return | ₹ 8,000 |
[Ans.: Operating Ratio = 87.5%.]
Solution:-
