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 Employee Benefit Expenses.

• A. -50000
• B. -25000
• C. 25000
• D. None of these

Answer 1

The correct option is C

25000

Change in Employee Benefit Expenses = 2,75,000 - 2,50,000 = 25,000 i.e increase of Rs 25,000