CUET UG 2025 — Accountancy Financial Statements

Let Credit Revenue from Operations = $C$C

Given that Cash Revenue from Operations = 25% of Credit Revenue from Operations

So, Cash Revenue from Operations = $0.25C$0.25C

Total Revenue from Operations comprises both cash and credit revenue:

Total Revenue from Operations = Cash Revenue + Credit Revenue

$$4,00,000 = 0.25C + C$$4,00,000=0.25C+C

$$4,00,000 = 1.25C$$4,00,000=1.25C

$$C = \frac{4,00,000}{1.25}$$C=1.254,00,000​

$$C = 3,20,000$$C=3,20,000

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Verification:

Credit Revenue from Operations = Rs 3,20,000

Cash Revenue from Operations = 25% of Rs 3,20,000 = Rs 80,000

Total Revenue from Operations = Rs 3,20,000 + Rs 80,000 = Rs 4,00,000 ✓

Therefore, Credit Revenue from Operations = Rs 3,20,000