Question 25 Chapter 2 of +2-B – USHA Publication 12 Class

Question 25 Chapter 2 of +2-B

Question 25 Chapter 2 of +2-B

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
Partic
ulars

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% 166.67%
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

Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

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2 Book 3 min 225x300 - Question 25 Chapter 2 of +2-B  - USHA Publication  12 Class
T.S. Grewal’s Analysis of Financial Statements

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