Question 78 Chapter 14 of Class 12 Part – 2 – 2024

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Question 78 Chapter 14 of Class 12 Part – 2 – 2024

78. (Effect of Transactions on Operating Ratio) The operating ratio of a company 60%. State whether the following transactions will (a) increase, (b) decrease or (c) not change it :
(i) Sold goods for cash 10,000 (ii) Sold building 2,00,000.
(iii) Purchased goods 5,000 (iv) Paid salary 600.
(v) Sales return 500 (vi) Paid income tax 1,000.

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The solution of Question 78 Chapter 14 of Class 12 Part – 2 – 2024: –

Transactions
Effect on Operating ratio Reason
(i) Sold goods for cash 10,000 Decrease The number of Sales is to increase the cost of goods sold no change.
(ii) Sold building 2,00,000 No Effect The building is not part of Net sales and Cost of goods sold.
(iii) Purchased goods 5,000 Increase The cost of goods sold will increase by the purchase of goods.
(iv) Paid salary 600 Increase Operating expenses are increased because it is part of operating expenditure.
(v) Sales return 500 Increase Net Sales of the company are decreased with sales returns.
(vi) Paid income tax 1,000 No Effect This no effect on operating expenses and Net sales.

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Check Out the Solution of all questions of this chapter:

The solution to all questions of Chapter No. 14 – Ratio Analysis Class 12 Usha Publication – 2024 is shown as follows, click on the image of the question to get the solution.

Question 5 Chapter 14 of Class 12 Part – 2 – 2024

Question 17 Chapter 14 of Class 12 Part – 2 – 2024

Question 29 Chapter 14 of Class 12 Part – 2 – 2024

Question 40 Chapter 14 of Class 12 Part – 2 – 2024

Question 52 Chapter 14 of Class 12 Part – 2 – 2024

Question 64 Chapter 14 of Class 12 Part – 2 – 2024

Question 76 Chapter 14 of Class 12 Part – 2 – 2024

Question 88 Chapter 14 of Class 12 Part – 2 – 2024

Question 100 Chapter 14 of Class 12 Part – 2 – 2024

Question 112 Chapter 14 of Class 12 Part – 2 – 2024

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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)

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 – Ratio Analysis

Chapter No. 15 – Cash Flow Statement

Also, Check out our Comprehensive Chapter-wise solution of Advanced Accountancy Part 2 Class 12 by Unimax Publication

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

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