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From the Following Information, Calculate Total Assets to Debt Ratio: - Accountancy

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प्रश्न

From the following information, calculate Total Assets to Debt Ratio:

     
Fixed Assets (Gross) 6,00,000   Accumulated Depreciation 1,00,000
Non-current Investments 10,000   Long-term Loans and Advances 40,000
Current Assets 2,50,000   Current Liabilities 2,00,000
Long-term Borrowings 3,00,000   Long-term Provisions 1,00,000
बेरीज

उत्तर

Debts=Long- term Borrowings+Long Term Provisions

=3,00,000+1,00,000=Rs 4,00,000

Total Assets=Non - Current Assets + Current Assets                    

=6,00,000 -1,00,000+10,000+2,50,000+40,000=Rs 8,00,000 

Total Assets to Debt Ratio

= `"Total Assets"/"Debt" = 800000/400000 = 2 : 1`

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पाठ 3: Accounting Ratios - Exercises [पृष्ठ ९७]

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टीएस ग्रेवाल Accountancy - Analysis of Financial Statements [English] Class 12
पाठ 3 Accounting Ratios
Exercises | Q 52 | पृष्ठ ९७

संबंधित प्रश्‍न

Calculate Inventory Turnover Ratio from the data given below:

 

 

Rs

Inventory in the beginning of the year

10,000

Inventory at the end of the year

5,000

Carriage

2,500

Revenue from Operations

50,000

Purchases

25,000


Current Assets are ₹ 7,50,000 and Working Capital is ₹ 2,50,000. Calculate Current Ratio.


A company had Current Assets of ₹4,50,000 and Current Liabilities of ₹2,00,000. Afterwards it purchased goods for ₹30,000 on credit. Calculate Current Ratio after the purchase.


Revenue from Operations ₹4,00,000; Gross Profit ₹1,00,000; Closing Inventory ₹1,20,000; Excess of Closing Inventory over Opening Inventory ₹40,000. Calculate Inventory Turnover Ratio.


Compute Trade Receivables Turnover Ratio from the following:

  31st March 2018 (₹) 31st March 2019 (₹)
Revenue from Operations (Net Sales) 8,00,000  7,00,000
Debtors in the beginning of year 83,000 1,17,000
Debtors at the end of year 1,17,000 83,000
Sales Return 1,00,000 50,000

From the following information, calculate Opening and Closing Trade Receivables, if Trade Receivables Turnover Ratio is 3 Times:

(i) Cash Revenue from Operations is 1/3rd of Credit Revenue from Operations.
(ii) Cost of Revenue from Operations is ₹3,00,000.
(iii) Gross Profit is 25% of the Revenue from Operations.
(iv) Trade Receivables at the end are 3 Times more than that of in the beginning. 


From the following information, calculate Working Capital Turnover Ratio:

 
Cost of Revenue from Operations (Cost of Goods Sold) 10,00,000
Current Assets 5,00,000
Current Liabilities 3,00,000

Gross Profit at 25% on cost; Gross profit ₹ 5,00,000; Equity Share Capital ₹ 10,00,000; Reserves and Surplus  2,00,000; Long-term Loan  3,00,000; Fixed Assets (Net) ₹ 10,00,000. Calculate Working  Capital Turnover Ratio


From the following information, calculate Gross Profit Ratio:

     
Credit Sales 5,00,000   Decrease in Inventory 10,000
Purchases 3,00,000   Returns Outward 10,000
Carriage Inwards 10,000   Wages 50,000
      Rate of Credit Sale to Cash Sale 4:1

Cost of Revenue from Operations (Cost of Goods Sold) ₹3,00,000. Operating Expenses ₹1,20,000. Revenue from Operations: Cash Sales ₹5,20,000; Return ₹20,000. Calculate Operating Ratio.


From the following, calculate (a) Debt to Equity Ratio; (b) Total Assets to Debt Ratio; and (c) Proprietary Ratio:
 

Equity Share Capital ₹ 75,000   Debentures  ₹ 75,000
Preference Share Capital ₹ 25,000   Trade Payable ₹ 40,000
General Reserve ₹ 45,000   Outstanding Expenses ₹ 10,000
Balance in Statement of Profit and Loss ₹ 30,000    

Answer the following question:
The current ratio of a company is 2: 1. State giving reason whether the purchase of goods on credit will increase, decrease, or not change the ratio.


Liquid assets are determined by:


Which Ratio establishes the relationship between current assets and current liabilities?


Consider the following statements.

Statement 1 - "Profit and loss account shows the operating performance of an enterprise for a period of time".

Statement 2 - "The Profit and loss account describes the different business activities such as revenues and expenses".


Debtors (Receivables) Turnover Ratio can be calculated as ______?


The ______ ratios provide the information critical to the long run operation to the firm.


Read the following information and answer the given question:

X Ltd. made a profit of 5,00,000 after consideration of the following items:

   
(i) Goodwill written off 5,000
(ii) Depreciation on Fixed Tangible Assets 50,000
(iii) Loss on Sale of Fixed Tangible
Assets (Machinery)
20,000
(iv) Provision for Doubtful Debts 10,000
(v) Gain on Sale of Fixed Tangible Assets (Land) 7,500

Additional information:

Particulars 31.3.2019
(₹)
31.3.2018
(₹)
Trade Receivables 78,800 52,000
Prepaid Expenses 3,000 2,000
Trade Payables 51,000 30,000
Expenses Payable 20,000 34,000

What amount of trade Receivables will be subtracted from the Cash flow Statement to get Cash flow from operations?


Ideal Current Ratio is ______.


Which one of the following is correct?

  1. Quick Ratio can be more than Current Ratio.
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  3. Sum of Operating Ratio and Operating Profit ratio is always 100%.

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