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Assertion (A): If Gross Profit Ratio is 25%, sale of goods for ₹ 2,00,000 will increase the ratio. Reason (R): There will be no change in Gross Profit Ratio because Gross Profit will increase - Accounts

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Question

Assertion (A): If Gross Profit Ratio is 25%, sale of goods for ₹ 2,00,000 will increase the ratio.

Reason (R): There will be no change in Gross Profit Ratio because Gross Profit will increase by the same percentage i.e., 25%.

In the context of the above statements, which of the following is correct?

Options

  • Both (A) and (R) are true, but (R) is not the correct explanation of (A).

  • Both (A) and (R) are true and (R) is the correct explanation of (A).

  • Both (A) and (R) are false.

  • (A) is false, but (R) is true.

MCQ
Assertion and Reasoning
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Solution

(A) is false, but (R) is true.

Explanation:

If the Gross Profit Ratio is 25%, additional sales will increase gross profit in the same proportion (25% of sales), keeping the ratio constant. As a result, the assumption that the ratio will increase is incorrect, but the reason is that the ratio will not change.

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Chapter 14: Ratio Analysis - OBJECTIVE TYPE QUESTIONS [Page 14.198]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 14 Ratio Analysis
OBJECTIVE TYPE QUESTIONS | Q 28. | Page 14.198
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