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

Question 28 Chapter 2 of +2-B
Q-28- CH-2 Book 2 - Usha Pub. +2 Book 2020 - Solution

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Question 28 Chapter 2 of +2-B

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Trend Percentage

28. Compare the profitability of the business by means of trend analysis and comment.

Particular201220132014 201220132014
Office Expenses2,00,0001,75,0001,50,000Gross Income1,20,0001,30,0001,55,000
Selling Expenses1,00,00090,00085,000    
Net Income1,00,00085,00065,000    

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
201320142015201320142015
Revenue from Operation7,00,00010,00,00012,00,000100%100%100%
Less: Cost of Goods sold5,80,0008,70,00010,45,00082.86%87%87.08%
Gross Profit1,20,0001,30,0001,55,00017.14%13%12.91%
Less: Operating Expenses70,00065,00085,00010.00%6.5%7.08%
Operating Profit50,00065,00070,0007.14%6.5%5.83%

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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

Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

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Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication

Question 1 Chapter 1 of +2-B
T.S. Grewal’s Analysis of Financial Statements

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