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A company’s working capital is ₹ 10 lakh (Negative balance) in the year 2018. It became ₹ 5 lakh (Positive balance) in the year 2019. What is the percentage of change? - Accounts

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Question

A company’s working capital is ₹ 10 lakh (Negative balance) in the year 2018. It became ₹ 15 lakh (Positive balance) in the year 2019. What is the percentage of change?

Options

  • 150%

  • 100%

  • 250%

  • 50%

MCQ
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Solution

250%

Explanation:

Working capital in 2018 = −10,00,000

Working capital in 2019 = 15,00,000

Difference in working capital = 15,00,000 − (−10,00,000)

= 25,00,000

= `(25,00,000)/(10,00,000) × 100`

= 250%

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Chapter 11: Tools for Financial Analysis : Comparative Statements - OBJECTIVE TYPE QUESTIONS [Page 11.44]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 11 Tools for Financial Analysis : Comparative Statements
OBJECTIVE TYPE QUESTIONS | Q A. 15. | Page 11.44
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