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प्रश्न
Calculate G.P. ratio from the following:
| ₹ | |
| Credit Revenue from Operations | 2,40,000 |
| Cash Revenue from Operations (being 20% of total Revenue from Operations) | |
| Purchases | 2,20,000 |
| Excess of opening inventory over closing inventory | 14,000 |
संख्यात्मक
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उत्तर
Let the Revenue from Operations be x.
Revenue from Operations = Credit Revenue from Operations + Cash Revenue from Operations
x = ₹ 2,40,000 + 20% x
x − `20/100` x = ₹ 2,40,000
`80/100` x = ₹ 2,40,000
x = `(₹ 2,40,000 xx 100)/80`
x (Revenue from operations) = ₹ 3,00,000
Cost of Revenue from Operations = Purchases + Excess of opening inventory over closing inventory
= ₹ 2,20,000 + ₹ 14,000
= ₹ 2,34,000
Gross Profit = Revenue from operations − Cost of Revenue from Operations
= ₹ 3,00,000 − ₹ 2,34,000
= ₹ 66,000
Gross Profit Ratio = `"Gross Profit"/"Revenue from operations" xx 100`
Gross Profit Ratio = `(₹ 66,000)/(₹ 3,00,000) xx 100`
= 22%
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