Question 23 Chapter 2 of +2-B
Trend Percentage
23. Calculate the trend percentage from the following figures :
| Particular | 2012(Rs) | 2013(Rs) | 2014(Rs) | 2015(Rs) |
| Revenue from Operation | 5,000 | 5,200 | 5,600 | 6,000 |
| Stock | 1,000 | 1,100 | 1,250 | 1,400 |
| Gross Profit | 500 | 650 | 775 | 850 |
The solution of Question 23 Chapter 2 of +2-B: –
| common size statement of Profit and Loss | ||||||||
| Particulars |
Absolute Figures |
Percentage of Figures |
||||||
| 2012 | 2013 | 2014 |
2015 | 2012 | 2013 | 2014 | 2015 | |
| Revenue from Operation | 5,000 | 5,200 | 5,600 | 6,000 | 100% | 104% | 112% | 120% |
| Stock | 1,000 | 1,100 | 1,250 | 1,400 | 100% | 110% | 125% | 140% |
| Gross Profit | 500 | 550 | 775 | 850 | 100% | 130% | 155% | 170% |
Note:– 1. Increase in Gross Profit.
2. Sales are increasing regularly
3. The performance of the firm is good.
To understand more about Balance Sheet please check out following links:
Balance Sheet: Meaning, Format & Examples
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Also, Check out the solved question of previous Chapters: –
Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution
Chapter No. 1 – Accounting Not for Profit Organisations
Chapter No. 2 – Partnership Accounts – I
Chapter No. 3 – Partnership Accounts – II (Introduction)
Chapter No. 4 – Partnership Accounts – III (Goodwill: Nature and Valuation)
Chapter No. 5 – Partnership Accounts – IV (Reconstitution of Partnership)
Chapter No. 6 – Partnership Accounts – V (Admission of A Partner)
Chapter No. 7 – Partnership Accounts – VI (Retirement and Death of A Partner)
Chapter No. 8 – Company Accounts (Share Capital)
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Chapter No. 9 – Company Accounts (Issue of Debentures)
Chapter No. 10 – Company Accounts (Redemption of Debentures)
Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution
Chapter No. 1 – Financial Statements of a Company (Balance Sheet Only)
Chapter No. 2 – Techniques of Financial Statement Analysis
Chapter No. 3 – Ratio Analysis
Chapter No. 4 – Cash Flow Statement
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