[CBSE] Q. 94,95,96,97 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 94, 95, 96, 97 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board
Q. 94. Inventory Turnover Ratio 5 times; Cost of Revenue from Operations.
(Cost of Goods Sold) ₹ 18,90,000. Calculate Opening Inventory and Closing Inventory if Inventory at the end is 2.5 times more than that in the beginning.
[Ans.: Opening Inventory = ₹ 1,68,000; Closing Inventory = ₹ 5,88,000.]
Solution:-
Q. 95. The average inventory of AB Ltd. is ₹ 1,00,000 and the Inventory Turnover Ratio is 6 times.
Calculate the amount of Revenue from Operations if goods are sold at a profit of 25% on Revenue from Operations.
[Ans. Revenue from Operations – ₹ 8,00,000.]
Solution:-
Q. 96. Calculate Trade Receivables Turnover Ratio from the following information:
| Opening Balances (₹) | Closing Balances (₹) | |
| Sundry Debtors | 28,000 | 25,000 |
| Bills Receivable | 7,000 | 15,000 |
| Provision for Doubtful Debts | 1,500 | 4,500 |
Total Sales ₹ 1,00,000; Sales Return ₹ 1,500; Cash Sales ₹ 23,500.
[Ans.: Trade Receivables Turnover Ratio = 2 Times.]
Solution:-
Q. 97. Closing Trade Receivables ₹ 90,000, Revenue from Operations ₹ 7,20,000, Cash Revenue from Operations ₹ 1,80,000. Provision for Doubtful Debts ₹ 8,000. Calculate Trade Receivables Turnover Ratio.
[Ans.: Trade Receivables Turnover Ratio = 6 Times.]
Solution:-
