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
Check Out the Solution of all questions of this chapter:
The solution to all questions of Chapter No. 14 – Accounting Ratios Class 12 Usha Publication – 2024 is shown as follows, click on the image of the question to get the solution.
Question 06 Chapter 4 of +2-B – USHA Publication 12 Class
Advertisement-X
Advertisement-Y
Question 16 Chapter 4 of +2-B – USHA Publication 12 Class
Advertisement-X
Question 26 Chapter 4 of +2-B – USHA Publication 12 Class
Advertisement-X
Advertisement-Y
Question 35 Chapter 4 of +2-B – USHA Publication 12 Class
Advertisement-X
Advertisement-Y
Question 45 Chapter 4 of +2-B – USHA Publication 12 Class
Advertisement-X
Question 55 Chapter 4 of +2-B – USHA Publication 12 Class
Advertisement-X
Advertisement-Y
Question 65 Chapter 4 of +2-B – USHA Publication 12 Class
Advertisement-X
Advertisement-Y
Question 75 Chapter 4 of +2-B – USHA Publication 12 Class
Advertisement-X
Question 85 Chapter 4 of +2-B – USHA Publication 12 Class
Advertisement-X
Advertisement-Y
Question 95 Chapter 4 of +2-B – USHA Publication 12 Class
Advertisement-X
Advertisement-Y
Question 105 Chapter 4 of +2-B – USHA Publication 12 Class
Advertisement-X
Question 115 Chapter 4 of +2-B – USHA Publication 12 Class
Advertisement-X
Advertisement-Y
Thanks for completing the chapter. If you understand the question or we have helped you with your homework, please share our website on your social media. We are delighted to help you out.
Thanks again.
End of Post
Download a PDF of Chapter No. 14 – Accounting Ratios:
If you want to download a PDF of this chapter then you can do it. Check out our PDF file on our Store page.
Advertisement-X
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)
Chapter No. 10 – Company Accounts (Redemption of Debentures)
Chapter No. 11 – Financial Statements of a Company
Chapter No. 12 – Financial Statement Analysis
Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size
Chapter No. 14 – Accounting Ratios
Chapter No. 15 – Cash Flow Statement
Advertisement-X
Also, Check out our Comprehensive Chapter-wise solution of Advanced Accountancy Part 2 Class 12 by Unimax Publication
- Chapter No. 1 – Company Accounts (Share Capital)
- Chapter No. 2 – Issue of Debentures
- Chapter No. 3 – Redemption of Debentures
- Chapter No. 4 – Financial Statements of a Company (Balance Sheet Only)
- Chapter No. 5 -Financial Statement Analysis
- Chapter No. 6 – Tools/Methods of Financial Analysis
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
Check out Part 1 of both books.
In Class 12th the accountancy has 2 books i.e. Part 1 and Part 2. The Books related to the Part 1 are shown above. but If you want to know more about Part 1, you can check it out from the following links. We have provided the links to both books i.e. Accountancy Part 1 by Usha Publication and Advanced Accountancy Part 2 by Unimax Publication.
1. Accountancy – Part 1 Class 12 – Session 2024-25 By Usha Publication
2. Advanced Accountancy Part 1 Class 12 by Unimax Publication
Leave a Reply