[CBSE] Q. 186,187 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 186, 187 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board
Q. 186. From the given information, calculate the following ratios:
(i) Operating Ratio; and
(ii) Inventory Turnover Ratio.
Information:
| Cash Revenue from Operations | ₹ 10,00,000 |
| Credit Revenue from Operations | 120% of Cash Revenue from Operations |
| Operating Expenses | 10% of Total Revenue from Operations |
| Rate of Gross Profit | 40% |
| Opening Inventory | ₹ 1,50,000 |
| Closing Inventory | ₹ 20,000 more than Opening Inventory |
[Ans.: (i) Operating Ratio = 70%; (ii) Inventory Turnover Ratio = 8.25 Times.]
Solution:-
Q. 187. Calculate Current Assets and Quick Assets of a company from the following information:
Quick Ratio = 0.70: 1
Inventory Turnover Ratio = 5 Times
Inventory at the end was 20,000 more than inventory in the beginning
Gross Profit = ₹ 75,000
Current Liabilities = 80,000
Revenue from Operations = ₹ 4,00,000.
(CBSE 2025 C)
Ans.:(i) Current Assets = ₹ 1,31,000; Quick Assets = ₹ 56,000.]
Solution:-
