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

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

• 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