Question 110 Chapter 4 of +2-B - USHA Publication 12 Class

Question 110 Chapter 4 of +2-B

Miscellaneous (Analytical Questions)

110. (Operating Ratio/Inventory T/O Ratio) From the following information calculate
(a) Operating Ratio (b) Inventory Turnover Ratio

	₹		₹
Opening Inventory	5,00,000	Interest Charges	1,80,000
Fixed Assets	5,25,000	Current liabilities	6,00,000
Cost of goods sold (i.e. Cost of Revenue from Operation)	18,00,000	Current Assets	9,75,000
Net Sales (Revenue from Operation)	30,00,000	Closing Inventory	7,00,000
Operating Expenses	4,80,000

The solution of Question 110 Chapter 4 of +2-B: –

(a) Operating Ratio	=	Operating Cost	X	100
		Net Sales

	=	₹ 22,80,000	X	100
		₹ 30,00,000
	=	76%

(b) Inventory Turnover Ratio	=	Cost of goods sold
(b) Inventory Turnover Ratio	=	Average Inventory

	=	₹ 18,00,000
	=	₹ 6,00,000
	=	3 times

Working Notes :

Operating Cost	=	Cost of goods sold + Operating Expenses
	=	₹ 18,00,000 – ₹ 4,80,000
	=	₹ 22,80,000

Average Inventory	=	Opening Inventory + Closing Inventory
Average Inventory	=	2

	=	₹ 5,00,000 + ₹ 7,00,000
	=	2
	=	₹ 6,00,000

End of Solution

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