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

Question 26 Chapter 2 of +2-B

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
Particu
lars

Absolute
Figures
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%

 

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

Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication

2 Book 3 min 225x300 - Question 26 Chapter 2 of +2-B  - USHA Publication  12 Class
T.S. Grewal’s Analysis of Financial Statements

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