[DK Goel] Q. 73,74,75,76 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 73, 74, 75, 76 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 73. Calculate Trade Receivables Turnover Ratio from the following:-
| ₹ | |
| Cash Revenue from Operations (Cash Sales) | 3,40,000 |
| Credit Revenue from Operations (Credit Sales) | 6,00,000 |
| Opening Trade Receivables | 75,000 |
| Closing Trade Receivables | 1,25,000 |
[Ans. Trade Receivables Turnover Ratio 6 Times.]
Solution:-
Q. 74. Calculate Trade Receivables Turnover Ratio from the following:-
| ₹ | |
| Total Revenue from Operations for the year (Total Sales) | 12,00,000 |
| Credit Revenue from Operations (Credit Sales): 70% of Total Revenue from Operations | |
| Revenue from Operations Returns (Sales Returns) (Out of Credit Revenue from Operations) | 40,000 |
| Opening Trade Receivables | 73,250 |
| Closing Trade Receivables | 86,750 |
[Ans. Trade Receivables Turnover Ratio 10 Times.]
Solution:-
Q. 75.
Solution:
Q. 76. Calculate Trade Receivables Turnover Ratio from the following:-
| ₹ | |
| Total Revenue from Operations for the year (Total Sales) | 4,80,000 |
| Cash Revenue from Operations : being 20% of Credit Revenue from Operations. | |
| Opening Trade Receivables | 60,000 |
| Cash Revenue from Operations: being 20% of Credit Revenue from Operations. | 30,000 |
[Ans. Trade Receivables Turnover Ratio 5.33 Times.]
Solution:-
