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Question 25 Chapter 2 of +2-B
Trend Percentage
25. Convert the following comparative income statement in to Trend Percentage Statement.
| Particular | 2012 | 2013 | 2014 | 2015 |
| Revenue from Operation | 1,80,000 | 2,00,000 | 2,30,000 | 2,10,000 |
| Purchase of Stock | 1,30,000 | 1,40,000 | 1,70,000 | 1,40,000 |
| Gross Profit | 50,000 | 60,000 | 60,000 | 70,000 |
| Employees Benefit Expenses | 30,000 | 45,000 | 40,000 | 45,000 |
| Net Profit | 20,000 | 15,000 | 20,000 | 25,000 |
Trend Percentage Base Year 2012 = 100
| Particulars |
Absolute Figures |
Percentage of Figures |
||||||
|---|---|---|---|---|---|---|---|---|
| 2012 | 2013 | 2014 |
2015 | 2012 | 2013 | 2014 | 2015 | |
| Revenue from Opera tion |
1,80,000 | 2,00,000 | 2,30,000 | 2,10,000 | 100% | 111.11% | 127.78% | 116.67% |
| Purchase of Stock | 1,30,000 | 1,40,000 | 1,70,000 | 1,40,000 | 100% | 107.69% | 130.77% | 107.69% |
| Gross Profit |
50,000 | 60,000 | 60,000 | 70,000 | 100% | 120% | 120% | 140% |
| Employ ees Benefit Ex penses |
30,000 | 45,000 | 40,000 | 45,000 | 100% | 150% | 133.33% | 150% |
| Net Profit | 20,000 | 15,000 | 20,000 | 25,000 | 100% | 75% | 100% | 125% |
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Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
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