मराठी

Calculate Debt to Equity Ratio: Equity Share Capital ₹ 5,00,000; General Reserve ₹ 90,000; - Accountancy

Advertisements
Advertisements

प्रश्न

Calculate Debt to Equity Ratio: Equity Share Capital ₹ 5,00,000; General Reserve ₹ 90,000; Accumulated Profits ₹ 50,000; 10% Debentures ₹ 1,30,000; Current Liabilities ₹ 1,00,000.

बेरीज

उत्तर

Equity = Equity Share Capital + General Reserve + Accumulated Profits

= 5,00,000 + 90,000 + 50,000 = 6,40,000

Debt = 10% Debentures = 1,30,000

`"Debt- Equity Ratio" = "Debt"/"Equity" = 130000/640000 = 0.203 : 1`

shaalaa.com
Types of Ratios
  या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
पाठ 3: Accounting Ratios - Exercises [पृष्ठ ९४]

APPEARS IN

टीएस ग्रेवाल Accountancy - Analysis of Financial Statements [English] Class 12
पाठ 3 Accounting Ratios
Exercises | Q 33 | पृष्ठ ९४

संबंधित प्रश्‍न

Long Answer Question

What are important profitability ratios? How are these worked out?


Xolo Ltd.'s Liquidity Ratio is 2.5 : 1. Inventory is ₹ 6,00,000. Current Ratio is 4 : 1. Find out the Current Liabilities.


Current Assets of a company is are  ₹ 5,00,000. Its Current Ratio is 2.5 : 1 and Quick Ratio is 1 : 1. Calculate value of Current Liabilities, Liquid Assets and Inventory.


The Quick Ratio of a company is 0.8:1. State with reason, whether the following transactions will increase, decrease or not change the Quick Ratio:
(i) Purchase of loose tools for ₹2,000; (ii) Insurance premium paid in advance ₹500; (iii) Sale of goods on credit ₹3,000; (iv) Honoured a bills payable of ₹5,000 on maturity.


Capital Employed ₹8,00,000; Shareholders' Funds ₹2,00,000. Calculate Debt to Equity Ratio.


Following figures have been extracted from Shivalika Mills Ltd.

Inventory in the beginning of the year ₹ 60,000.
Inventory at the end of the year ₹ 1,00,000. 
Inventory Turnover Ratio 8 times.
Selling price 25% above cost.
Compute amount of Gross Profit and Revenue from Operations (Net Sales).

Calculate Trade Payables Turnover Ratio and Average Debt payment Period from the following information:

  1st April, 2018
31st March, 2019
Sundry Creditors 1,50,000 4,50,000
Bills Payable 50,000 1,50,000

Total Purchases ₹ 21,00,000; Purchases Return ₹ 1,00,000; Cash Purchases ₹ 4,00,000.


Revenue from Operations: Cash Sales ₹ 5,00,000; Credit Sales ₹ 6,00,000; Sales Return ₹ 1,00,000. Current Assets ₹ 3,00,000; Current Liabilities ₹ 1,00,000. Calculate Working Capital Turnover Ratio.


A company earns Gross Profit of 25% on cost. For the year ended 31st March, 2017 its Gross Profit was ₹ 5,00,000; Equity Share Capital of the company was ₹ 10,00,000; Reserves and Surplus ₹ 2,00,000; Long-term Loan ₹ 3,00,000 and Non-current Assets were ₹ 10,00,000.
Compute the 'Working Capital Turnover Ratio' of the company.


Calculate Operating Profit Ratio from the Following:

 
Revenue from Operations (Net Sales) 5,00,000
Cost of Revenue from Operations (Cost of Goods Sold) 2,00,000
Wages 1,00,000
Office and Administrative Expenses 50,000
Interest on Borrowings 5,000

Revenue from Operations, i.e., Net Sales ₹ 8,20,000; Return ₹ 10,000; Cost of Revenue from Operations (Cost of Goods Sold) ₹ 5,20,000; Operating Expenses ₹ 2,09,000; Interest on Debentures ₹ 40,500; Gain (Profit) on Sale of a Fixed Asset ₹ 81,000. Calculate Net Profit Ratio. 


From the following information, calculate Inventory Turnover Ratio; Operating Ratio and Working Capital Turnover Ratio:
Opening Inventory ₹ 28,000; Closing Inventory ₹ 22,000; Purchases ₹ 46,000; Revenue from Operations,  i.e., Net Sales ₹ 80,000; Return ₹10,000; Carriage Inwards ₹ 4,000; Office Expenses ₹ 4,000; Selling and Distribution Expenses ₹ 2,000; Working Capital ₹ 40,000. 


From the following calculate:

(a) Current Ratio; and 
(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:


Ratio analysis provide analysis of the _________.


Liquidity ratios includes which two types of ratios?


Debt-Equity Ratio can be calculated as ______?


Tangible Assets of the firm are ₹ 14,00,000 and outside liabilities are ₹ 4,00,000. Profit of the firm is ₹ 1,50,000 and the normal rate of return is 10%. The amount of capital employed will be:


How much amount will be added while computing Net Profit before Tax?

  01.04.2020 31.03.2021
Provision for Tax ₹ 54,000 ₹ 72,900

Tax paid during the year ended 31st March 2021 is ₹ 64,800.


Share
Notifications

Englishहिंदीमराठी


      Forgot password?
Use app×