[DK Goel] Q. 201,202,203,204 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 201, 202, 203, 204 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 201. Mr. Arun Birla owns a business and gives the following figures for two successive years:-
Mr. Arun Birla speaks very high of his Manager who has increased the profits from ₹ 15,000 to ₹ 24,000 and describes him very Efficient. Do you agree with him? If not, why?
Solution:-
[Ans. No. The manager is not vey efficient. Although his revenue from operations have doubled this year compared to last year, his gross profit ratio has come down from 25% to 20%. This can either be due to lower selling prices or higher purchase prices or due to inefficiency.]
Q. 202. From the following information, Calculate:- (i) Gross Profit Ratio, and (ii) Inventory Turnover Ratio:-
| ₹ | |
| Revenue from Operations | 2,00,000 |
| Purchases | 1,69,000 |
| Opening Inventory | 35,500 |
| Closing Inventory | 44,500 |
[Ans. (i) G.P Ratio 20%; and (ii) Inventory Turnover Ratio 4 Times.]
Solution:-
Q. 203. From the following informations, calculate the Inventory Turnover Ratio and the Gross Profit Ratio:-
| ₹ | |
| Opening inventory | 18,000 |
| Closing inventory | 22,000 |
| Purchases | 46,000 |
| Wages | 14,000 |
| Revenue from Operations | 80,000 |
| Carriage Inwards | 4,000 |
[Ans. Inventory Turnover Ratio 3 Times; G.P Ratio 25%.]
Solution:-
Q. 204. Average Inventory ₹ 80,000; Inventory Turnover Ratio 6 Times: Revenue from Operations 25% above cost. Calculate Gross Profit Ratio.
[Ans. G.P Ratio 20%.]
Hint:- Cost of Revenue from Operations 80,000 x 6 = ₹ 4,80,000.
Solution:-
