मराठी

From the Following Information, Calculate Proprietary Ratio: - Accountancy

Advertisements
Advertisements

प्रश्न

From the following information, calculate Proprietary Ratio: 

Particulars

Note No.

Amount
(₹)

I. EQUITY AND LIABILITIES

1. Shareholders' Funds 

 

 

(a) Share Capital

 

6,00,000

(b) Reserves and Surplus

 

1,50,000

2. Current Liabilities

 

 

(a) Trade Payables

 

1,00,000

(b) Other Current Liabilities

 

50,000

(c) Short-term Provisions (Provision for Tax)

 

1,00,000

Total

 

10,00,000

II. ASSETS

 

 

1. Non-Current Assets

 

 

Fixed Assets (Tangible Assets)

 

5,00,000

2. Current Assets

 

 

(a) Current Investments

 

1,50,000

(b) Inventories 

 

1,00,000

(c) Trade Receivables

 

1,50,000

(d) Cash and Cash Equivalents

 

1,00,000

Total

 

10,00,000

बेरीज

उत्तर

Total Assets = Fixed Assets + Short-term Investments + Inventories + Trade Receivables + Cash and Cash Equivalents

= 5,00,000 + 1,50,000 + 1,00,000 + 1,50,000 + 1,00,000 = 10,00,000

Shareholders’ Funds = Share Capital + Reserves and Surplus

= 6,00,000 + 1,50,000 = 7,50,000

Proprietary Ratio 

= `"Shareholders' Fund"/"Total Assets" = 750000/1000000 = 0.75 : 1`

shaalaa.com
Types of Ratios
  या प्रश्नात किंवा उत्तरात काही त्रुटी आहे का?
पाठ 3: Accounting Ratios - Exercises [पृष्ठ ९८]

APPEARS IN

टीएस ग्रेवाल Accountancy - Analysis of Financial Statements [English] Class 12
पाठ 3 Accounting Ratios
Exercises | Q 56 | पृष्ठ ९८

संबंधित प्रश्‍न

Short Answer Question

The average age of inventory is viewed as the average length of time inventory is held by the firm for which explain with reasons.


The current ratio provides a better measure of overall liquidity only when a firm’s inventory cannot easily be converted into cash. If inventory is liquid, the quick ratio is a preferred measure of overall liquidity. Explain.


Calculate Current Ratio if:

Inventory is Rs 6,00,000; Liquid Assets Rs 24,00,000; Quick Ratio 2:1.


Working Capital ₹ 1,80,000; Total Debts ₹ 3,90,000; Long-Term Debts ₹ 3,00,000.
Calculate Current Ratio.


X Ltd. has Current Ratio of 4.5 : 1 and a Quick Ratio of 3 : 1. If its inventory is  ₹  36,000, find out its total Current Assets and total Current Liabilities.


XYZ Limited's Inventory is ₹3,00,000. Total Liquid Assts are ₹12,00,000 and Quick Ratio is 2:1. Work out Current Ratio. 


From the following information, calculate Debt to Equity Ratio: 

 
10,000 Equity Shares of ₹ 10 each fully paid 1,00,000
5,000; 9% Preference Shares of ₹ 10 each fully paid 50,000
General Reserve  45,000
Surplus, i.e., Balance in Statement of Profit and Loss 20,000
10% Debentures 75,000
Current Liabilities  50,000

From the following information, calculate Interest Coverage Ratio: Profit after Tax ₹1,70,000; Tax ₹30,000; Interest on Long-term Funds ₹50,000.


From the following information, calculate Interest Coverage Ratio:

 
10,000 Equity Shares of ₹10 each 1,00,000
8% Preference Shares 70,000
10% Debentures 50,000
Long-term Loans from Bank 50,000
Interest on Long-term Loans from Bank  5,000
Profit after Tax 75,000
Tax 9,000

Cash Sales ₹ 2,20,000; Credit Sales ₹ 3,00,000; Sales Return ₹ 20,000; Gross Profit ₹ 1,00,000; Operating Expenses ₹ 25,000; Non-operating incomes ₹ 30,000; Non-operating Expenses ₹ 5,000. Calculate Net Profit Ratio.


Collection of debtors:


Calculate Debt Equity Ratio, from the following information:-

Total external liabilities Rs. 5,00,000, Balance Sheet Total Rs. 10,10,000 Current liabilities Rs. l,00,000 Fictitious Assets Rs. 10,000.


Calculate the Creditor's Turnover Ratio from the following figures.

Credit purchases during 2005 = Rs. 12,00,000

Creditors + Bills Payables) on 1.1.2005 = Rs. 4,00,000

Creditors + Bills Payables) on 31.12.2005 =Rs. 2,00,000


Consider the following data and answer the question that follows:

Particulars
Revenue From Operations 12,00,000
Cost of Revenue from Operations 9,00,000
Operating Expenses 15,000
Inventory 20,000
Other Current Assets 2,00,000
Current Liabilities 75,000
aid up Share Capital 4,00,000
Statement of Profit and Loss (Dr.) 47,500
Total Debt 2,50,000

What is the working capital turnover ratio?


Pick the odd one out:


Balance Sheet (Extract)

Liabilities 31-03-2019
(₹)
31-03-2020
(₹)
12% debentures 2,00,000 1,60,000

Additional Information:

Interest on debentures is paid on half yearly basis on 30th September and 31st March each year.

Debentures were redeemed on 30th September, 2019.

How much amount (related to above information) will be shown in Financing Activity for Cash Flow Statement prepared on 31st March, 2020?


Ideal Current Ratio is ______.


The higher the ratio, the lower is the profitability, which is applicable to ______


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.


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.


Share
Notifications

Englishहिंदीमराठी


      Forgot password?
Use app×