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From the following… (Class 12 Accountancy SQP 2025-26, Q33b)

questionbuddy.in/q/cbse-12-accountancy-2025-26-sqp-q33b-information-calculate-trade-receivables-turnover

AccountancyCBSE Class 12 · Sample paper, session 2025-26 · 4 marks · Long answer

CBSE Class 12 Accountancy sample paper 2025-26: question 33(b)

From the official CBSE sample question paper for 2025-26, section B-I, question 33(b), for 4 marks. Try it first; the hints and our step-by-step solution are below.

Q33(b) · 4 marks · Long answerAccounting Ratios

From the following information, calculate Trade Receivables Turnover Ratio:
Cost of Revenue from Operations (Cost of Goods Sold) : Rs. 6,00,000 Gross Profit on Cost : 25%
Cash Sales: 20% of Total Sales Opening Debtors: Rs. 1,00,000 Closing Debtors : Rs. 2,00,000.
Provision for Doubtful Debts: Opening Rs. 10,000 and Closing Rs.20,000.

Source: official sample paper from cbseacademic.nic.in (PDF). See it in the full Sample paper 2025-26.

Hints

Open one hint at a time and try again before the next.

Hint 1

Gross profit is given on cost, not on sales.

Hint 2

Only credit sales create receivables.

Hint 3

Use opening and closing debtors without deducting the provision.

Step-by-step solution

Each step shows the marks it earns, as an examiner would award them. Checked by an independent re-solve from the question paper.

  1. Revenue from operations = cost + gross profit on cost = 6,00,000 + 25% of 6,00,000 = ₹ 7,50,000.

    1 mark

  2. Cash sales = 20% of 7,50,000 = ₹ 1,50,000, so credit revenue from operations = ₹ 6,00,000.

    1 mark

  3. Average trade receivables = (1,00,000 + 2,00,000) / 2 = ₹ 1,50,000 (the provision for doubtful debts is not deducted, as the ratio uses gross receivables).

    1 mark

  4. Trade receivables turnover ratio = 6,00,000 / 1,50,000 = 4 times.

    1 mark

Answer: 4 times

Where the marks are

  • Revenue from operations ₹ 7,50,000 (1 mark)
  • Credit revenue ₹ 6,00,000 (1 mark)
  • Average receivables ₹ 1,50,000 (1 mark)
  • Ratio 4 times (1 mark)

Revise the chapter

  • Chapter: Accounting Ratios (notes, formulas, where marks are lost and every past question)
Practise this chapterBoard-style questions from Accounting Ratios, one at a time, marked against the answer key and marking points.Back to the full paperSample paper 2025-26: every question, by section.

The question is transcribed from the official paper; figures are described in words. The solution, hints and chapter tag are ours. Spotted an error? Write tosupport@questionbuddy.in.