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प्रश्न
Calculate cost of Revenue from Operations from the following information:
| ₹ | |
| Operating Ratio | 90% |
| Office Exp. | 30,000 |
| Selling Exp. | 20,000 |
| Revenue from Operations (Sales) | 7,00,000 |
| Revenue from Operations Return (Sales Returns) | 40,000 |
संख्यात्मक
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उत्तर
Net Revenue from Operations = Revenue from Operations − Revenue from Operations Return
= ₹ 7,00,000 − ₹ 40,000
= ₹ 6,60,000
Operating Expenses = Office Exp. + Selling Exp.
= ₹ 30,000 + ₹ 20,000
= ₹ 50,000
Operating Ratio = `("Cost of Revenue from Operations + Operating Exp")/"Net Revenue from Operations" xx 100`
90 = `("Cost of Revenue from Operations" + 50,000)/(6,60,000) xx 100`
Cost of Revenue from Operations + ₹ 50,000 = `(90 xx 6,60,000)/100`
Cost of Revenue from Operations = ₹ 5,94,000 − ₹ 50,000
= ₹ 5,44,000
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