Question 28 Chapter 2 of +2-B
Table of Contents
Trend Percentage
28. Compare the profitability of the business by means of trend analysis and comment.
| Particular | 2012 | 2013 | 2014 | 2012 | 2013 | 2014 | |
| Office Expenses | 2,00,000 | 1,75,000 | 1,50,000 | Gross Income | 1,20,000 | 1,30,000 | 1,55,000 |
| Selling Expenses | 1,00,000 | 90,000 | 85,000 | ||||
| Net Income | 1,00,000 | 85,000 | 65,000 |
Sales during 2013,2014 and 2015 were ₹ 7,00,000, ₹ 10,00,000 and ₹ 12,00,000.
The solution of Question 28 Chapter 2 of +2-B: –
| Trend Percentage Base Year 2012 = 100 | ||||||
| Particu lars |
Absolute Figures |
Percentage of Figures |
||||
| 2013 | 2014 | 2015 | 2013 | 2014 | 2015 | |
| Revenue from Operation | 7,00,000 | 10,00,000 | 12,00,000 | 100% | 100% | 100% |
| Less: Cost of Goods sold | 5,80,000 | 8,70,000 | 10,45,000 | 82.86% | 87% | 87.08% |
| Gross Profit | 1,20,000 | 1,30,000 | 1,55,000 | 17.14% | 13% | 12.91% |
| Less: Operating Expenses | 70,000 | 65,000 | 85,000 | 10.00% | 6.5% | 7.08% |
| Operating Profit | 50,000 | 65,000 | 70,000 | 7.14% | 6.5% | 5.83% |
To understand more about Balance Sheet please check out following links:
Balance Sheet: Meaning, Format & Examples
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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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