[DK Goel] Q. 193,194,195,196 Accounting Ratios Solutions Class 12 CBSE (2026-27)

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the solutions of Question number 193, 194, 195, 196 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)

Q. 193. Calculate Gross Profit Ratio from the following:-

Opening Inventory ₹ 30,000; Closing Inventory ₹ 25,000; Purchases ₹ 3,05,000; Return Outwards ₹ 20,000; Wages ₹ 32,000; Cash Revenue from Operations ₹ 1,40,000; Return Inwards ₹ 10,000; Credit Revenue from Operations ₹ 3,30,000.

[Ans. G.P Ratio 30%.]

Solution:-

Q. 194. Calculate Gross Profit Ratio from the following:-

Cash Revenue from Operations ₹ 1,70,000; Credit Revenue from Operations ₹ 3,50,000; Revenue from Operations Returns (Sales Returns) ₹ 20,000; Cost of Revenue from Operations ₹ 4,00,000.

[Ans. G.P Ratio 20%.]

Solution:-

Q. 195. Calculate G.P Ratio from the following:-

Credit Revenue from Operations6,00,000
Cash Revenue from Operations
(Being 25% of Total Revenue from Operations)
Purchases6,90,000
Excess of Closing Inventory over Opening Inventory50,000

[Ans. G.P Ratio 20%.]

Solution:-

Q. 196. Calculate Gross Profit Ratio from the following data:-

Credit Revenue from Operations2,00,000
Cash Revenue from Operations
(being 33 and 1/3% of Total Revenue from Operations)
Purchases2,25,000
Carriage Inwards25,000
Excess of Closing Inventory over Opening Inventory10,000

[Ans. G.P Ratio 20%.]

Solution:-

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Anurag Pathak
Anurag Pathak

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