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Accountancy · 2025 · 4 marks
CBSE 2025 · Region 6 · Set 2 · Q33
The following information has been obtained from the books of Vivek Ltd.: T 10% Debentures 15,00,000 Current Liabilities 2,00,000 Non-Current Assets…
The following information has been obtained from the books of Vivek Ltd. : T $\displaystyle 10$% Debentures $\displaystyle 15,00,000$ Current Liabilities $\displaystyle 2,00,000$ Non-Current Assets $\displaystyle 25,00,000$ Current Assets $\displaystyle 7,00,000$ During the year ended 31st March, $\displaystyle 2024$, net profit after interest and tax amounted to $\displaystyle 4,10$,000. Tax paid was $\displaystyle 40$,000. Calculate Return on Investment.
Calculate 'Operating Ratio' from the following information : T Revenue from operations Cash $\displaystyle 5,00,000$ Credit $\displaystyle 20,00,000$ Purchases Cash $\displaystyle 2,00,000$ Credit $\displaystyle 10,00,000$ Carriage Inward $\displaystyle 20,000$ Salaries $\displaystyle 1,45,000$ Increase in inventory $\displaystyle 50,000$ Wages $\displaystyle 85,000$
Marking-scheme solution
Return on Investment= Net Profit before interest and tax x $\displaystyle 100$
Capital employed
Interest on $\displaystyle 10$% debentures = $\displaystyle 10$/$\displaystyle 100$ x $\displaystyle 15,00,000$
= ₹$\displaystyle 1,50,000$
Net Profit before interest and tax
=Net Profit after interest and tax + Tax + Interest on $\displaystyle 10$%debentures
= $\displaystyle 4,10,000$ + $\displaystyle 40,000$ + $\displaystyle 1,50,000$
= ₹$\displaystyle 6,00,000$
Capital employed = Non Current Assets + Current Assets – Current Liabilities
= $\displaystyle 25,00,000$ + $\displaystyle 7,00,000$ – $\displaystyle 2,00,000$
= ₹$\displaystyle 30,00,000$
Return on Investment= Net Profit before interest and tax x $\displaystyle 100$
Capital employed
Return on Investment = $\displaystyle 6,00,000$ x $\displaystyle 100$
$\displaystyle 30,00,000$
Q.(b) Calculate ‘Operating Ratio’ …………………………….
Ans.
Operating Ratio = Operating Cost x $\displaystyle 100$
Revenue from operations
Operating Cost = Cost of revenue from operations + Operating expenses
Cost of revenue from operations =$\displaystyle 2,00,000$+ $\displaystyle 10,00,000$+ $\displaystyle 20,000$-$\displaystyle 50,000$+$\displaystyle 85,000$
= ₹$\displaystyle 12,55,000$
Operating expenses = ₹$\displaystyle 1,45,000$
Operating Cost = $\displaystyle 12,55,000$ + $\displaystyle 1,45,000$
= ₹$\displaystyle 14,00,000$
Revenue from operations = Cash revenue from operations + Credit revenue from operations
= $\displaystyle 5,00,000$ + $\displaystyle 20,00,000$
= ₹$\displaystyle 25,00,000$
Operating Ratio = Operating Cost x $\displaystyle 100$
Revenue from operations
Operating ratio = $\displaystyle 14,00,000$ x $\displaystyle 100$
$\displaystyle 25,00,000$
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CBSE Class 12 Accountancy past-paper question from the 2025 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.