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प्रश्न
Calculate Operating Ratio from the following information:
Operating Cost ₹ 6,80,000; Gross Profit 25%; Operating Expenses ₹ 80,000.
उत्तर
Given:
Operating Cost=Rs 6,80,000
Operating Expenses=Rs 80,000
Gross Profit Ratio=25%
Find out: Operating Ratio
Operating Cost=Cost of Revenue from Operations+Operating Expenses
6,80,000=Cost of Revenue from Operations+80,000
Cost of Revenue from Operations=Rs 6,00,000
Gross Profit =`1/4`th of Sales = `1/3`rd of cost
Gross Profit = `1/3 xx 600000` = Rs 200000
Gross Profit Ratio= `"Gross Profit"/"Net Sales" xx 100`
`25 = 200000/"Net Sales" xx 100`
Net Sales = RS 800000
Operating Ratio = `"Operating Cost "/"Net sales" xx 100`
`680000/800000 xx 100 = 85 %`
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Short Answer Question
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|
|
Rs |
|
Total Assets |
15,00,000 |
|
Current Liabilities |
6,00,000 |
|
Total Debts |
12,00,000 |
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| Rs | |
| Revenue from Operations | 3,00,000 |
| Cost of Revenue from Operations | 2,40,000 |
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| Trade Receivables | 32,000 |
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| ₹ | |
| 10,000 Equity Shares of ₹10 each | 1,00,000 |
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| 10% Debentures | 50,000 |
| Long-term Loans from Bank | 50,000 |
| Interest on Long-term Loans from Bank | 5,000 |
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| Tax | 9,000 |
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| 31st March,2018 (₹) | 31st March,2019 (₹) | |
| Sundry Debtors | 28,000 | 25,000 |
| Bills Receivable | 7,000 | 15,000 |
| Provision for Doubtful Debts | 2,800 | 2,500 |
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From the following information, calculate Gross Profit Ratio:
| ₹ | ₹ | |||
| Credit Sales | 5,00,000 | Decrease in Inventory | 10,000 | |
| Purchases | 3,00,000 | Returns Outward | 10,000 | |
| Carriage Inwards | 10,000 | Wages | 50,000 | |
| Rate of Credit Sale to Cash Sale | 4:1 |
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| Opening Inventory | ₹1,00,000 | Closing Inventory | ₹1,50,000 | |
| Purchases | ₹ 10,00,000 | Loss by fire | ₹ 20,000 | |
| Revenue from Operations, i.e., Net Sales | ₹ 14,70,000 | Dividend Received | ₹ 30,000 | |
| Administrative and Selling Expenses | ₹ 1,70,000 |
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(b) Working Capital Turnover Ratio.
| ₹ | ||
| (i) | Revenue from Operations | 1,50,000 |
| (ii) | Total Assets | 1,00,000 |
| (iii) | Shareholders' Funds | 60,000 |
| (iv) | Non-current Liabilities | 20,000 |
| (v) | Non-current Assets | 50,000 |
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