Question 25 Chapter 2 of +2-B
Table of Contents
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 |
The solution of Question 25 Chapter 2 of +2-B: –
| 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% |
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 (Introduction)
- Chapter No. 3 – Partnership Accounts – II (Goodwill: Nature and Valuation)
- Chapter No. 4 – Partnership Accounts – III (Reconstitution of Partnership)
- Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)
- Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner)
- Chapter No. 7 – Partnership Accounts – VI (Dissolution of Partnership Firm)
- 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
- Chapter No. 2 – Financial Statement Analysis
- Chapter No. 3 – Tools of Financial Statement Analysis- Comparative and Common Size
- Chapter No. 4 – Ratio Analysis
- Chapter No. 5 – Cash Flow Statement
Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication
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