# Question 27 Chapter 2 of +2-B – USHA Publication 12 Class

Q-27- CH-2 Book 2 - Usha Pub. +2 Book 2020 - Solution

Question 27 Chapter 2 of +2-B

Trend Percentage

27. Convert the following Comparative Income Statement into Trend Percentage Statement.

 Deepak Industries Ltd. Income Statement for the year ending 31st March Particular 2012 2013 2014 Revenue from Operation 2,00,000 1,75,000 1,50,000 Purchase of Stock 1,00,000 90,000 85,000 Gross Profit 1,00,000 85,000 65,000 Employees Benefit Expenses 75,000 65,000 50,000 Net Profit before Tax 25,000 20,000 15,000 Income tax 12,000 10,000 8,000 Net profit after tax 13,000 10,000 7,000

## The solution of Question 27 Chapter 2 of +2-B: –

 Trend Percentage Base Year 2012 = 100 Particulars Percentage of Figures 2013 2014 2015 Revenue from Operation 100% 88% 75% Purchase of Stock 100% 90% 85% Gross Profit 100% 85% 65% Employees Benefit Expenses 100% 87% 67% Net Profit before Tax 100% 80% 60% Income tax 100% 83% 67% Net profit after tax 100% 77% 54%

Balance Sheet: Meaning, Format & Examples

Comment if you have any question.

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