[DK Goel] Q. 193,194,195,196 Accounting Ratios Solutions Class 12 CBSE (2026-27)
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 Operations | 6,00,000 |
| Cash Revenue from Operations (Being 25% of Total Revenue from Operations) | |
| Purchases | 6,90,000 |
| Excess of Closing Inventory over Opening Inventory | 50,000 |
[Ans. G.P Ratio 20%.]
Solution:-

Q. 196. Calculate Gross Profit Ratio from the following data:-
| ₹ | |
| Credit Revenue from Operations | 2,00,000 |
| Cash Revenue from Operations (being 33 and 1/3% of Total Revenue from Operations) | |
| Purchases | 2,25,000 |
| Carriage Inwards | 25,000 |
| Excess of Closing Inventory over Opening Inventory | 10,000 |
[Ans. G.P Ratio 20%.]
Solution:-

