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Question 28 Chapter 13 of Class 12 Part – 2 – 2024
Trend Percentage
28. Compare the profitability of the business by means of trend analysis and comment.
| Particular | 2013 | 2014 | 2015 | 2013 | 2014 | 2015 | |
| Office Expenses | 25,000 | 35,000 | 50,000 | Gross Income | 1,20,000 | 1,30,000 | 1,55,000 |
| Selling Expenses | 45,000 | 30,000 | 35,000 | ||||
| Net Income | 50,000 | 65,000 | 70,000 |
Sales during 2013,2014 and 2015 were ₹ 7,00,000, ₹ 10,00,000 and ₹ 12,00,000.
Trend Percentage Base Year 2013 = 100
| Particulars |
Absolute Figures |
Percentage of Figures |
||||
|---|---|---|---|---|---|---|
| 2013 | 2014 | 2015 | 2013 | 2014 | 2015 | |
| Revenue from Operation | 7,00,000 | 10,00,000 | 12,00,000 | 100% | 100% | 100% |
| Less: Cost of Goods sold | 5,80,000 | 8,70,000 | 10,45,000 | 82.86% | 87% | 87.08% |
| Gross Profit | 1,20,000 | 1,30,000 | 1,55,000 | 17.14% | 13% | 12.91% |
| Less: Operating Expenses | 70,000 | 65,000 | 85,000 | 10.00% | 6.5% | 7.08% |
| Operating Profit | 50,000 | 65,000 | 70,000 | 7.14% | 6.5% | 5.83% |
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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