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प्रश्न
Calculate the current ratio from the following information.
| Particulars | ₹ | Particulars | ₹ |
| Current investments | 40,000 | Fixed assets | 5,00,000 |
| Inventories | 2,00,000 | Trade creditors | 80,000 |
| Trade debtors | 1,20,000 | Bills Payable | 50,000 |
| Bills receivable | 80,000 | Expenses payable | 20,000 |
| Cash and cash equivalents | 10,000 | Non-Current liability | 3,00,000 |
उत्तर
Current ratio = `"Current Assets"/"Current liabilities"`
Current Assets = Current Investments + Inventories + Trade Debtors + Bills receivable + Cash & Cash equivalents
= 40,000 + 2,00,000 + 1,20,000 + 80,000 + 10,000
= Rs. 4,50,000
Current Liabilities
= Trade Creditors + Bills payable + Expenses Payable.
= 80,000 + 50,000 + 20,000
= Rs. 1,50,000
Current ratio =`450000/150000 = 45/15 = 3/1`
Current ratio = 3 : 1
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संबंधित प्रश्न
Following is the balance sheet of Lakshmi Ltd. as of 31st March 2019.
| Particulars | ₹ |
| I Equity and Liabilities | |
| 1. Shareholder's Funds | |
| Equity share capital | 4,00,000 |
| 2. Non- Current liabilities | |
| Long term borrowings | 2,00,000 |
| 3. Current Liabilities | |
| (a) Short - term borrowings | 50,000 |
| (b) Trade payable | 3,10,000 |
| (c) Other current liabilities Expenses Payable | 15,000 |
| (d) Short - term provisions | 25,000 |
| Total | 10,00,000 |
| II Assets | |
| 1. Non - Current assets | |
| (a) Fixed assets Tangible assets | 4,00,000 |
| 2. Current assets | |
| (a) Inventories | 1,60,000 |
| (b) Trade debtors | 3,20,000 |
| (c) Cash and cash equivalents | 80,000 |
| (d) Other current assets prepaid expenses | 40,000 |
| Total | 10,00,000 |
Calculate: (i) Current ratio (ii) Quick ratio
Proportion of share holders' funds to total assets is called ______.
Cost of revenue from operation ₹ 3,00,000; Inventory at the beginning of the year ₹ 60,000; Inventory at the close of the year ₹ 40,000. Inventory turnover ratio is.
What is the inventory conversion period? How is it calculated?
The credit revenue from operations of Velavan Ltd, amounted to ₹ 10,00,000. Its debtors and bills receivables at the end of the accounting period amounted to ₹ 1,10,000 and ₹ 1,40,000 respectively. Calculate trade receivables turnover ratio and also collection period in months.
From the following figures obtained from Arjun Ltd, calculate the trade payable turnover ratio and credit payment period (in days).
| Particulars | Rs. |
| Credit purchases during 2018 -2019 | 9,50,000 |
| Trade creditors as on 01.04.2018 | 60,000 |
| Trade creditors as on 3 1.03.2019 | 50,000 |
| Bills payable as on 0L04.2018 | 45,000 |
| BillS payable as on 3 1.03.2019 | 35000 |
Calculate
- Inventory turnover ratio
- Trade receivables turnover ratio
- Trade payables turnover ratio and
- Fixed assets turnover ratio from the following information obtained from Aruna Ltd.
| Particulars | As of 31st March 2018 (₹) | As of 31st March 2019 (₹) |
| Inventory | 3,60,000 | 4,40,000 |
| Trade receivables | 7,40,000 | 6,60,000 |
| Trade Payable | 1,90,000 | 2,30,000 |
| Fixed assets | 6,00,000 | 8,00,000 |
Additional information:
- Revenue from operations for the year ₹ 35,00,000
- Purchases for the year ₹ 21,00,000
- Cost of revenue from operation ₹ 16,00,000
Assume that sales and purchases are for credit.
Calculate gross profit ratio form the following: Revenue from operations ₹ 2,50,000, Cost of revenue from operation ₹ 2,10,000 and Purchases ₹ 1,80,000.
From the following details of a business concern calculate net profit ratio.
| Particulars | Amount Rs. |
| Revenue from operations | 9,60,000 |
| Cost of revenue from operations | 5,50,000 |
| Office and administration expenses | 1,45,000 |
| Selling and distribution expenses | 25,000 |
From the following trading activities of Rovina Ltd. calculate
- Gross profit ratio
- Net profit ratio
- Operating cost ratio
- Operating profit ratio
| Statement of Profit and Loss | |
| Particulars | Rs. |
| I Revenue from operations | 4,00,000 |
| II. Other income: | |
| Income from investment | 4,000 |
| III. Total revenues (I+II) | 4,04,000 |
| IV. Expenses: | |
| Purchases of stock-in-trade | 2,10,000 |
| Changes in inventories | 30,000 |
| Employee benefits expense | 24,000 |
| Other expenses (Administration and selling) | 60,000 |
| Total expenses | 3,24,000 |
| V. Profit for year | 80,000 |
