Question 72 Chapter 4 of +2-B
Table of Contents
IV. Profitability Ratios
72. (Operating Profit Ratio) Net sales (Revenue from Operation) ₹ 5,00,000 Operating Cost ₹ 50,000 Cost of goods sold (i.e. Cost of Revenue from Operation) ₹ 4,00,000. Calculate operating Profit Ratio.
The solution of Question 72 Chapter 4 of +2-B: –
(a) Operating Profit Ratio | = | ₹ 50,000 | X | ₹ 2,00,000 |
₹ 5,00,000 | ||||
= | 10% |
Operating Profit | = | Net Sales – Cost of goods sold – Operating Cost |
= | ₹ 5,00,000 – ₹ 4,00,000 – ₹ 50,000 | |
= | ₹ 50,000 |
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
Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication

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