[DK Goel] Q. 77,78,79,80 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 77, 78, 79, 80 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 77. Calculate Trade Receivables Turnover Ratio from the following figures:-
| ₹ | |
| Total Revenue from Operations (Total Sales) | 10,00,000 |
| Cash Revenue from Operations (Cash Sales) | 1,50,000 |
| Revenue from Operations Return (Sales Returns) | 10,000 |
| Opening Debtors | 50,000 |
| Opening B/R | 10,000 |
| Closing Debtors | 60,000 |
| Closing B/R | 20,000 |
[Ans. Trade Receivables Turnover Ratio 12 Times.]
Solution:-
Q. 78. Calculate Trade Receivables Turnover Ratio from the following information:
| ₹ | |
| Credit Sales | 22,00,000 |
| Cash Received from Debtors | 20,40,000 |
| Discount Allowed | 40,000 |
| Sales Returns | 60,000 |
| Opening Debtors | 4,70,000 |
[Ans. Closing Debtors ₹ 5,30,000; Trade Receivables Turnover Ratio 4.28 times.]
Solution:-
Q. 79. Calculate Trade Receivables Turnover Ratio from the following information:
Closing Trade Receivables 25% more than Opening Trade Receivables
| ₹ | |
| Collection from Trade Receivables | 3,20,000 |
| Sales Returns | 45,000 |
| Discount Allowed | 20,000 |
| Opening Trade Receivables | 80,000 |
[Ans. 4 Times]
Hint: Credit Revenue from Operations ₹ 4,05,000.
Solution:-
Q. 80. From the following particulars determine the Opening Trade Receivables:
| ₹ | |
| Credit Revenue from Operations (Credit Sales) | ₹ 4,32,000 |
| Trade Receivables turnover Ratio | 12 Times |
| Closing Trade Receivables | ₹ 40,000 |
[Ans. Opening Trade Receivables ₹ 32,000.]
Solution:-
