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

OR - Operating Ratio Table

 OR Table - Ready reckoner for calculation of Operating Ratio

SN	Particulars	formulae	Amount		SN	Particulars	formulae	Amount
1.	Coaching Revenue (less refunds)				1.	OWE - Ordinary Working Expenses
2.	Goods Revenue (less refunds)				2.	Appropriation to DRF
3	Sundry Other Revenue (less refunds)				3	Appropriation to Pension Fund
4	Gross Revenue  (GR)	(1+2+3)			4	Gross Working Expenses (GWE)	(1+2+3)		O.R = GWE/GR x 100 =  Net Revenue = GR - GWE
5	Suspense (Traffic & DR)				5	Suspense (DP & MAR)
6	Gross Receipts	(4+5))			6	Gross Expenditure	(4+5))
7	Miscellaneous Receipts				7	Miscellaneous Expenditure
8	Total Revenue Receipts	(6+7))			8	Total Revenue Expenditure	(6+7)		Net Receipts/Surplus  = TRR – TRE

Serial Number 1 to 4 - Commercial Accounts

Serial Number 5 is Link Head 

Serial Number 6 to 8 - Government Accounts

OR Table - Ready reckoner for calculation of Operating Ratio

SN	Particulars	formulae	Amount		SN	Particulars	formulae	Amount
1.	Coaching Revenue (less refunds)		30		1.	OWE - Ordinary Working Expenses		65
2.	Goods Revenue (less refunds)		60		2.	Appropriation to DRF		15
3	Sundry Other Revenue (less refunds)		10		3	Appropriation to Pension Fund		10
4	Gross Revenue  (GR)	(1+2+3)	100		4	Gross Working Expenses (GWE)	(1+2+3)	90	O.R = GWE/GE x 100 = 90/100 x 100 =90% Net Revenue  = GR - GWE   Net Revenue 100 - 90 = 10
5	Suspense (Traffic & DR)		5		5	Suspense (DP & MAR)		+5
6	Gross Receipts	(4+5))	95		6	Gross Expenditure	(4+5))	95
7	Miscellaneous Receipts		25		7	Miscellaneous Expenditure		15
8	Total Revenue Receipts	(6+7))	120		8	Total Revenue Expenditure	(6+7)	110	Net Receipts/Surplus  = TRR – TRE = 10

Serial Number 1 to 4 - Commercial Accounts

Serial Number 5 is Link Head 

Serial Number 6 to 8 - Government Accounts