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 Content covered in this article:
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
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
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