# Question 23 Chapter 2 of +2-B – USHA Publication 12 Class

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: –

 Comparative Balance Sheet of Sun Ltd. 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)

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