CBSE Class 12 Accountancy — Accounting Ratios

Which of the following transaction will affect the 'Gross Profit Ratio' of a company : (i) Revenue from operations Rs. 1,00,000 (ii) Purchased goods worth Rs. 70,000. (iii) Goods costing Rs. 15,000 withdrawn for personal use. (iv) Goods costing Rs. 50,000 sold for Rs. 60,000.

(a) From the following information, calculate : (i) Current ratio and (ii) Debt to capital employed ratio | Information | Rs. | |---|---| | Total Assets | 6,00,000 | | Non-Current Liabilities | 1,40,000 | | Shareholders' Funds | 4,20,000 | | Non-current Assets | 5,20,000 | OR (b) From the following information, calculate : (i) Debt-Equity Ratio and (ii) Total Assets to Debt ratio | Information | Rs. | |---|---| | Long-term borrowings | 8,00,000 | | Other long-term liabilities | 80,000 | | Long term provisions | 1,20,000 | | Share capital | 24,00,000 | | Reserves and Surplus | 6,00,000 | | Non-current Assets | 36,00,000 | | Current Assets | 14,00,000 | | Current Liabilities | 10,00,000 |