Question 77 Chapter 4 of +2-B - USHA Publication 12 Class

Question 77 Chapter 4 of +2-B

77. (Effect of Transactions on Operating Ratio) The operating ratio of a company is 80%. State, giving reasons, which of the following transactions will (a) increase, (b) decrease or (c) not alter the operating ratio:
(i) Credit purchase of goods ₹ 5,000 (ii) Sales Returns ₹ 200
(iii) Payment to Creditors ₹ 1,000 (iv) Selling Expenses ₹ 800
(v) Cash Sales ₹ 10,000 (vi) Purchase Returns ₹ 100

The solution of Question 77 Chapter 4 of +2-B: –


Transactions	Effect on Operating ratio	Reason
(i) Credit purchase of goods ₹ 5,000	Increase	Cost of goods sold will increase by Credit purchase of goods.

(ii) Sales Returns ₹ 200	Increase	Sales are decreasing with sales returns.

(iii) Payment to Creditors ₹ 1,000	No Effect	There is No Effect on operating expenses and Net Sales.

(iv) Selling Expenses ₹ 800	Increase	This is operating expenditure and it is added to operating expenses.

(v) Cash Sales ₹ 10,000	Decrease	The amount of Net Sales is increasing without a change in Operating Expenses.

(vi) Purchase Returns ₹ 100	Decrease	There is a decrease in the amount of cost of goods sold.

End of Solution

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Chapter-Wise Solution of Usha Publication Accountancy – Part 2 Class 12 – Session 2024-25 as per the PSEB curriculum

Check out Solutions to all questions of the every chapter shown as under. The Solution of Accountancy – Part 2 Class 12 – Session 2024-25 is provided as per the new book published by Usha Publication.

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

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Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size

Chapter No. 14 – Accounting Ratios

Chapter No. 15 – Cash Flow Statement

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