[DK Goel] Q. 213,214,215,216 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 213, 214, 215, 216 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 213. The following information is given about a company:-
From the above information, calculate the following ratios:-
| Revenue from Operations | 1,50,000 |
| Gross Profit | 30,000 |
| Operating Exp. | 7,500 |
| Opening Inventory | 29,000 |
| closing Inventory | 31,000 |
| Trade Receivables | 16,000 |
| Non-Current Assets | 1,10,000 |
(i) Gross Profit Ratio,
(ii) Operating Ratio.
(iii) Inventory Turnover Ratio.
(iv) Trade Receivables Turnover Ratio.
[Ans. (i) 20%; (ii) 85%; (iii) 4 times; (iv) 9.375 times.]
Solution:-
Q. 214. Net Profit before Interest and Tax ₹ 72,000; Non-Current Assets ₹ 3,40,000; current Assets ₹ 90,000; Current Liabilities ₹ 30,000. Calculate Return on Investment.
[Ans. 18%.]
Solution:-
Hint:- Capital Employed = Non-Current Assets + Current Assets – Current Liabilities
Q. 215. Net Profit before Interest and Tax ₹ 60,000; Non-current Assets ₹ 2,20,000; Current Assets ₹ 1,50,000; working Capital ₹ 80,000. Calculate Return on Investment.
[Ans. 20%.]
Solution:-
Q. 216. Net Profit before Interest and Tax ₹ 90,000; Shareholder’s Funds ₹ 5,00,000; 15% Long-term Debt ₹ 1,00,000. Calculate Return on Investment (Return on Capital Employed).
[Ans. 15%.]
Solution:-
