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प्रश्न
Read the following information and answer the given question:
| Year | 2020 | 2019 | 2018 |
| Amount | (in ₹) | (in ₹) | (in ₹) |
| Outstanding Expenses | 50,000 | 40,000 | 25,000 |
| Prepaid Expenses | 3,00,000 | 2,50,000 | 3,50,000 |
| Trade Payables | 18,00,000 | 16,00,000 | 14,00,000 |
| Inventory | 12,00,000 | 10,00,000 | 11,00,000 |
| Trade Receivables | 11,00,000 | 8,00,000 | 10,00,000 |
| Cash in hand | 17,00,000 | 12,00,000 | 15,00,000 |
| Revenue from operations | 24,00,000 | 18,00,000 | 20,00,000 |
| Gross Profit Ratio | 12% | 15% | 18% |
Current Ratio for the year 2020 will be ______. (Choose the correct alternative)
विकल्प
2 : 1
1.8 : 1
2.32 : 1
2.4 : 1
MCQ
रिक्त स्थान भरें
उत्तर
Current Ratio for the year 2020 will be 2.32 : 1.
Explanation:
Current Assets = Prepaid Expenses + Inventory + Trade Receivables + Cash in Hand
= ₹ 3,00,000 + ₹ 12,00,000 + ₹ 11,00,000 + ₹ 17,00,000
= ₹ 43,00,000
Current Liabilities = Outstanding Expenses + Trade Payables
= ₹ 50,000 + ₹ 18,00,000
= ₹ 18,50,000
Current Ratio = `"Current Assets"/"Current Liabilities"`
`= (₹ 43,00,000)/(₹ 18,50,000)`
= 2.32 : 1
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Types of Ratios
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