Question

Refer the data in the table below:

$\begin{array}{ccc}\text{Particulars}& 2005-06& 2004-05\\ \text{Revenue from Operations}& 4,00,000& 500,000\\ \text{Other Income}& 2,75,000& 3,50,000\\ & 6,75,000& 8,50,000\\ \text{Purchase of stock in trade}& 95,000& 100,000\\ \text{Employee Benefit Expenses}& 2,75,000& 2,50,000\\ \text{Depreciation and Amortization}& 65,000& 50,000\\ \text{Profit Before Tax}& 2,40,000& 4,50,000\end{array}$

Calculate the absolute change in Revenue from operations ?

• A. -100000
• B. 100000
• C. 200000
• D. None of these

Answer 1

The correct option is A

-100000

We compare current year figures from previous year figures.
Change in Revenue from operations = 4,00,000 - 5,00,000 = -1,00,000 i.e. Decrease of Rs 1,00,000