List of top Accountancy Questions on Comparative and Common Size Statements asked in CBSE CLASS XII

Which of the following voucher records outflow of money from the business?

From the following information of CN Ltd., prepare a common size Statement of Profit and Loss for the years ended 31st March, 2023 and 31st March, 2024 :

Statement of Profit (in ₹)

Particulars	2023–24 (₹)	2022–23 (₹)
Revenue from Operations	40,00,000	20,00,000
Less: Purchase of Stock-in-Trade	8,00,000	4,00,000
Less: Other Expenses	4,00,000	2,00,000
Profit Before Tax	28,00,000	14,00,000
Less: Tax @ 50%	14,00,000	7,00,000
Net Profit After Tax	14,00,000	7,00,000

From the following information, prepare a Common Size Statement of Profit and Loss of QLM Ltd. for the year ended 31st March, 2023 and 31st March, 2024.

The following information has been obtained from the books of Vivek Ltd.:

Particulars	Amount (₹)
10% Debentures	\( \text{₹}15,00,000 \)
Current Liabilities	\( \text{₹}2,00,000 \)
Non-Current Assets	\( \text{₹}25,00,000 \)
Current Assets	\( \text{₹}7,00,000 \)

During the year ended 31st March, 2024, net profit after interest and tax amounted to \rupee4,10,000. Tax paid was \rupee40,000.
Calculate Return on Investment (ROI).