Скачать или смотреть Accounting Ratios | Class 12 | Accounts | Chapter 4 | Q 151-155 | TS GREWAL SOLUTIONS | CBSE 2026

Welcome to our detailed solution of Chapter 4 – Accounting Ratios from the TS Grewal Class 12 Accountancy book, specially curated for CBSE 2026 students.

In this video, we solve Question 151 -155 step-by-step, helping you understand the concepts of liquidity, solvency, activity, and profitability ratios with clarity. Perfect for Class 12 students preparing for their board exams or school assessments.

✅ What’s Covered:

Explanation of key ratio types

Step-by-step working of Q151 - 155 from TS Grewal

Tips to score full marks in CBSE exams

Relevant for the latest CBSE 2026 syllabus

📚 Chapter: Accounting Ratios
📝 Book: TS Grewal’s Double Entry Book Keeping – 2025-26 Edition
🎯 Board: CBSE Class 12 – 2026

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151. Calculate Operating Ratio from the following information:
Operating Cost 6,80,000; Gross Profit 25%; Operating Expenses 80,000. [Ans.: Operating Ratio = 85
(Hints: 1. Operating Cost = Cost of Revenue from Operations + Operating Expenses
€ 6,80,000 = Cost of Revenue from Operations + 80,000
Cost of Revenue from Operations = 6,00,000.
2. Revenue from Operations = 6,00,000 x 100/75 = 8,00,000.]

152.
Cost of Revenue from Operations (Cost of Goods Sold) R 2,20,000; Revenue from Operations (Net Sales) 3,20,000; Selling Expenses 12,000; Office Expenses 8,000; Depreciation 6,000
Calculate Operating Ratio.
(i Revenue from Operations, Cash Sales 4,00,000; Credit Sales 1,00,000; Gross Profit 1,00,000;
Office and Selling Expenses 50,000. Calculate Operating Ratio.
[Ans.: (i) 76.875%6; (ii) 90%.]

154. Calculate Operating Profit Ratio from the following information:
Opening Inventory
€ 1,00,000 Closing Inventory
Purchases
10,00,000
Loss by fire
Revenue from Operations, i.e., Net Sales
14,70,000
Dividend Received
Administrative and Selling Expenses
¥1,70,000
1,50,000
20,000
30,000
(Ans.: Operating Profit Ratio = 23.8196.]

155. Revenue from Operations 9,00,000; Gross Profit 25% on Cost; Operating Expenses 45,000. Calculate
Operating Profit Ratio.
[Ans.: Operating Profit Ratio = 15%6.]