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प्रश्न
A business has a current ratio of 3 : 1 and quick ratio of 1.2 : 1. If the working capital is Rs 1,80,000, calculate the total Current Assets and value of stock.
उत्तर
`"Current Ratio"= "Current Assest"/"Current Liabilities"=3:1`
Or,`3/1="Current Assest"/"Current Liabilities"`
Or, Current Assets = 3 × Current Liabilities
Working Capital = Current Assets − Current Liabilities
Or, 1,80,000 = Current Assets − Current Liabilities
Or, 1,80,000 = 3 Current Liabilities − Current Liabilities
Or, 1,80,000 = 2 Current Liabilities
Or, Current Liabilities = Rs 90,000
∴Current Assets = 3 × 90,000 = Rs 2,70,000
`"Quick Ratio"="Quick Assets"/"Current Liabilities"`
Quick Ratio = 1.2 : 1
Quick Assets = Current Assets − Stock
Or, Quick Assets = 90,000 − Stock
Current Liabilities = Rs 90,000
`1.2/1=(2,70,000-"stock")/(90,000)`
Or, 1,08,000 = 2,70,000 − Stock
Stock = Rs 1,62,000
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