Advertisements
Advertisements
प्रश्न
Current Ratio is 3.5 : 1. Working Capital is Rs 90,000. Calculate the amount of Current Assets and Current Liabilities.
उत्तर
`"Current Ratio" = "Current Assets"/"Current Liablities"`
`3.5 = "Current assets"/"Current Liablities"`
or, Current Assets = 3.5 Current Liabilities ...(1)
Working Capital = Current Assets − Current Liabilities
Working Capital = 90,000
or, Current Assets − Current Liabilities = 90,000
or, 3.5 Current Liabilities − Current Liabilities = 90,000 (from 1)
or, 2.5 Current Liabilities = 90,000
`"or.Current Liablities" = "90,000"/"2.5" = 36,000`
`"or.Current Assets" = 3.5 xx "Current Liablities"`
= `"3.5 "xx" 36,000"`
= `1,26,000`
APPEARS IN
संबंधित प्रश्न
Short Answer Question
The liquidity of a business firm is measured by its ability to satisfy its long-term obligations as they become due. What are the ratios used for this purpose?
From the following infromation, calculate Proprietary Ratio:
|
₹ |
Equity Share Capital | 3,00,000 |
Preference Share Capital | 1,50,000 |
Reserves and Surplus | 75,000 |
Debentures | 1,80,000 |
Trade Payables |
45,000 |
|
7,50,000 |
Fixed Assets |
3,75,000 |
Short-term Inverstments | 2,25,000 |
Other Current Assets |
1,50,000 |
|
7,50,000 |
Inventory Turnover Ratio 5 times; Cost of Revenue from Operations (Cost of Goods Sold) ₹ 18,90,000. Calculate Opening Inventory and Closing Inventory if Inventory at the end is 2.5 times more than that in the beginning.
₹ 1,75,000 is the Credit Revenue from Operations, i.e., Net Credit Sales of an enterprise. If Trade Receivables Turnover Ratio is 8 times, calculate Trade Receivables in the Beginning and at the end of the year. Trade Receivables at the end is ₹ 7,000 more than that in the beginning.
From the following information, calculate Working Capital Turnover Ratio:
₹ | |
Cost of Revenue from Operations (Cost of Goods Sold) | 10,00,000 |
Current Assets | 5,00,000 |
Current Liabilities | 3,00,000 |
Operating Ratio 92%; Operating Expenses ₹94,000; Revenue from Operations ₹6,00,000; Sales Return ₹40,000. Calculate Cost of Revenue from Operations (Cost of Goods Sold).
From the following information, calculate Operating Ratio:
Cost of Revenue | Revenue from Operation: | |||
from Operations (Cost of Goods Sold) | ₹52,000 | Gross Sales | ₹ 88,000 | |
Operating Expenses | ₹18,000 | Sales Return | ₹ 8,000 |
Revenue from Operations ₹ 4,00,000; Gross Profit Ratio 25%; Operating Ratio 90%. Non-operating Expenses ₹ 2,000; Non-operating Income ₹22,000. Calculate Net Profit Ratio.
Net Profit before Interest and Tax ₹6,00,000; Net Fixed Assets ₹20,00,000; Net Working Capital ₹10,00,000; Current Assets ₹11,00,000. Calculate Return on Investment.
Net Profit before Interest and Tax ₹4,00,000; 15% Long-term Debt ₹8,00,000; Shareholders' Funds ₹4,00,000. Calculate Return on Investment.
From the following calculate:
(b) Working Capital Turnover Ratio.
₹ | ||
(i) | Revenue from Operations | 1,50,000 |
(ii) | Total Assets | 1,00,000 |
(iii) | Shareholders' Funds | 60,000 |
(iv) | Non-current Liabilities | 20,000 |
(v) | Non-current Assets | 50,000 |
Higher the ratio, the more favourable it is, doesn't stand true for:
Current Ratio is ____________.
An annual Report is issued by a company to its ______?
The important activity ratios calculated under Activity (or Turnover) Ratios are ______?
Read the following information and answer the given question:
X Ltd. made a profit of 5,00,000 after consideration of the following items:
₹ | ||
(i) | Goodwill written off | 5,000 |
(ii) | Depreciation on Fixed Tangible Assets | 50,000 |
(iii) | Loss on Sale of Fixed Tangible Assets (Machinery) |
20,000 |
(iv) | Provision for Doubtful Debts | 10,000 |
(v) | Gain on Sale of Fixed Tangible Assets (Land) | 7,500 |
Additional information:
Particulars | 31.3.2019 (₹) |
31.3.2018 (₹) |
Trade Receivables | 78,800 | 52,000 |
Prepaid Expenses | 3,000 | 2,000 |
Trade Payables | 51,000 | 30,000 |
Expenses Payable | 20,000 | 34,000 |
How will goodwill written off be adjusted in the cash flow statement?
Read the following information and answer the given question:
X Ltd. made a profit of 5,00,000 after consideration of the following items:
₹ | ||
(i) | Goodwill written off | 5,000 |
(ii) | Depreciation on Fixed Tangible Assets | 50,000 |
(iii) | Loss on Sale of Fixed Tangible Assets (Machinery) |
20,000 |
(iv) | Provision for Doubtful Debts | 10,000 |
(v) | Gain on Sale of Fixed Tangible Assets (Land) | 7,500 |
Additional information:
Particulars | 31.3.2019 (₹) |
31.3.2018 (₹) |
Trade Receivables | 78,800 | 52,000 |
Prepaid Expenses | 3,000 | 2,000 |
Trade Payables | 51,000 | 30,000 |
Expenses Payable | 20,000 |
What will be the amount of Trade payables added to get the Cash flow from operations?
Operating Profit ratio is equal to ______
What relationship will be established to study:
Trade Receivables Turnover
Determine Return on Investment and Net Assets Turnover ratio from the following information:
Profits after Tax were ₹ 6,00,000; Tax rate was 40%; 15% Debentures were of ₹20,00,000; 10% Bank Loan was ₹ 20,00,000; 12% Preference Share Capital ₹ 30,00,000; Equity Share Capital ₹ 40,00,000 ; Reserves and Surplus were ₹ 10,00,000; Sales ₹ 3,75,00,000 and Sales Return ₹ 15,00,000.