Operating Ratio Numerical Problem - Appendix3 Exam - One time Special 2022 year

 

Ready reckoner for calculation of Operating Ratio

SN	Particulars	formulae	Amount		SN	Particulars	formulae	Amount
1.	Coaching Earnings (less refunds)	(60000+5000)	65000		1.	OWE - Ordinary Working Expenses		150000
2.	Goods Earnings (less refunds)		125000		2.	Appropriation to DRF		5000
3	Sundry Other Earnings (less refunds)		10000		3	Appropriation to Pension Fund		40000
4	Gross Earnings	(1+2+3)	200000		4	Gross Working Expenses	(1+2+3)	195000	O.R = GWE/GE x 100 = 195000/200000 x 100 = 97.5 %
5	Suspense (Traffic & DR)		(-) 300		5	Suspense (DP)		(-) 400
6	Gross Receipts	(4+5))	199700		6	Gross Expenditure	(4+5))	194600
7	Miscellaneous Receipts		500		7	Miscellaneous Expenditure		2000
8	Total Revenue Receipts	(6+7))	200200		8	Total Revenue Expenditure	(6+7)	196600	Net Revenue/Net Receipts/Surplus  = TRR – TRE = 3600

 

1. Traffic Suspense -  (-) 300

2. Total Revenue Receipts - 200200

3. Gross Expenditure  - 194600

4. Operating Ratio  - 97.5 %

5. Surplus - 3600