# Question 28 Chapter 2 of +2-B – USHA Publication 12 Class

Q-28- CH-2 Book 2 - Usha Pub. +2 Book 2020 - Solution

Question 28 Chapter 2 of +2-B

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 Particulars 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%

Balance Sheet: Meaning, Format & Examples

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