List of top Accountancy Questions on Ratio analysis asked in CBSE CLASS XII

_______ is not a tool of ‘Analysis of Financial Statements’.
The Quick Ratio of a company is 1 : 1. Which of the following transactions will result in increase in Quick Ratio?

From the following information, calculate opening and closing inventory: 
Gross Profit Ratio - 25% 
Revenue from operations - Rs 8,00,000 
Inventory turnover ratio - 4 times 
Opening inventory was 2 times of the closing inventory. 

From the following information, calculate Opening Trade Receivables and Closing Trade Receivables : 
Trade Receivables Turnover Ratio - 4 times 
Closing Trade Receivables were Rs 20,000 more than that in the beginning. 
Cost of Revenue from operations - Rs 6,40,000. 
Cash Revenue from operations \( \frac{1}{3} \)rd of Credit Revenue from operations 
Gross Profit Ratio - 20% 

The Quick Ratio of a company is $1:1$. Which of the following transactions will result in an increase in the Quick Ratio?

  • (A) Cash received from debtors
  • (B) Sold goods on credit
  • (C) Purchased goods on credit
  • (D) Purchased goods on cash

From the following Statement of Profit and Loss of Nutan Ltd. for the years ended 31st March, 2023 and 2024, prepare a Comparative Statement of Profit and Loss:

Particulars2022–23 (₹)2023–24 (₹)
Revenue from Operations5,00,0006,00,000
Other Income20,00030,000
Expenses4,00,0005,00,000
Tax Rate40%40%
Calculate Trade Receivables from the following:
  • Trade Receivables Turnover Ratio = 4 times
  • Cash Revenue from Operations = ₹ 2,50,000
  • Credit Revenue from Operations = 40% of Total Revenue
  • Opening Trade Receivables = ₹ 50,000
  • Closing Trade Receivables = ₹ 1,50,000