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 (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
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