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Cost of Revenue from Operations (Cost of Goods Sold) ₹3,00,000. Operating Expenses ₹1,20,000. - Accountancy

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Question

Cost of Revenue from Operations (Cost of Goods Sold) ₹3,00,000. Operating Expenses ₹1,20,000. Revenue from Operations: Cash Sales ₹5,20,000; Return ₹20,000. Calculate Operating Ratio.

Sum
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Solution

Net Sales = Sales - Sales Return

= 520000 - 20000 = 500000

Opening Cost = Cost of Goods Sold + Operating Expenses

= 300000 + 120000 = 420000

Operating Ratio = `"Operating Cost"/"Net sales" xx 100`

`= 420000/500000 xx 100 = 84 %` 

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Chapter 3: Accounting Ratios - Exercises [Page 105]

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TS Grewal Accountancy - Analysis of Financial Statements [English] Class 12
Chapter 3 Accounting Ratios
Exercises | Q 111 | Page 105
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