# Question 26 Chapter 2 of +2-B – USHA Publication 12 Class

Q-26- CH-2 Book 2 - Usha Pub. +2 Book 2020 - Solution

Question 26 Chapter 2 of +2-B

Trend Percentage

26. From the following data relating to the asset side of the Balance Sheet of Ram Ltd. for the period from 31st March 2012 to March 2015, you are required to calculate the trend percentage taking 2012 as base year.

 Particular 2012 2013 2014 2015 Plant & Machinery 200 400 500 600 Furniture 50 75 100 125 Building 300 350 400 450 Cash 200 250 350 450 Stock 150 250 300 400 Sundry debtors 50 100 150 200 Bank Balance 100 150 200 250

## The solution of Question 26 Chapter 2 of +2-B: –

 Trend Percentage Base Year 2012 = 100 Particulars AbsoluteFigures Percentage of Figures 2012 2013 2014 2015 2012 2013 2014 2015 Non-Current Assets Plant & Machinery 200 400 500 600 100% 200% 250% 300% Furniture 50 75 100 125 100% 150% 200% 250% Building 300 350 400 450 100% 117% 133% 150% Current Assets Cash 200 250 300 350 100% 125% 175% 225% Stock 100 150 200 250 100% 150% 200% 250% Sundry debtors 150 250 300 400 100% 167% 200% 267% Bank Balance 5 100 150 200 100% 200% 300% 400%

Balance Sheet: Meaning, Format & Examples

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Also, Check out the solved question of previous Chapters: –