# Question 82 Chapter 4 of +2-B – T.S. Grewal 12 Class

Question No. 82- Chapter No.4 - T.S. Grewal +2 Book Part B

Question 82 Chapter 4 of +2-B

Interest Coverage Ratio

82. Compute Trade Receivables Turnover Ratio from the following:

 31st March 2018 31st March 2019 Revenue from Operations (net Sales) 8,00,000 7,00,000 Debtors in the beginning of the year 83,000 1,17,000 Debtors at the end of year 1,17,000 83,000 Sales Return 1,00,000 50,000

### The solution of Question 82 Chapter 4 of +2-B: –

In 2017

 Average Debtors = Opening Debtors + Closing Debtors 2
 Average Debtors = Rs. 83,000 + Rs. 1,17,000 2 = Rs. 1,00,000

 Trade Receivable Turnover Ratio = Net Sales Average Debtors
 Trade Receivable Turnover Ratio = Rs. 8,00,000 1,00,000 = 8 Times

In 2018

 Average Debtors = Opening Debtors + Closing Debtors 2
 Average Debtors = Rs. 1,17,000 + Rs. 83,000 2 = Rs. 1,00,000

 Trade Receivable Turnover Ratio = Net Sales Average Debtors
 Trade Receivable Turnover Ratio = Rs. 7,00,000 1,00,000 = 7 Times

Balance Sheet: Meaning, Format & Examples

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