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From the Following Calculate: - Accountancy

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प्रश्न

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
बेरीज

उत्तर

A)  Current Ratio = `"Current Assets"/"Curent Liabilities"`

Current Assets = Total Assets - Non-Current Assets

= 100000 - 50000

= Rs 50000

Total Assets = Total Liabilities = Shareholders’ Funds + Non Current Liabilities + Current Liabilities
1,00,000 = 60,000 + 20,000 + Current Liabilities
Current Liabilities = Rs 20,000

Current Ratio = `50000/20000 = 2.5 : 1`

B) Working Capital Turnover Ratio = `"Revenue From Operations"/"Working Capital"`

Working Capital = Current Assets - Current Liabilities

 = 50,000 – 20,000
 = Rs 30,000

Working Capital Turnover Ratio = `150000/30000 = 5` times

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पाठ 3: Accounting Ratios - Exercises [पृष्ठ १०९]

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टीएस ग्रेवाल Accountancy - Analysis of Financial Statements [English] Class 12
पाठ 3 Accounting Ratios
Exercises | Q 139 | पृष्ठ १०९

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