It is computed to ascertain soundness of the long-term financial position of the firm. Examples of most common ratios are Current Ratio, Equity Ratio, Debt to Equity Ratio, Fixed Assets Turnover Ratio, etc. Ans. (Delhi 2010; All India 2010) = 100- 81.38 =18.62%. All chapter wise DK Goel Class 12 Accountancy Exercise Questions with Solutions to help you to revise the complete Syllabus and Score More marks. In view of the requirements of various users, the accounting ratios may be classified as under. (ii) The current ratio of X Ltd is 2 : 1. Cost of Goods Sold (b)Non-current liabilities (i.e. Current assets are ₹ 50,000 and current liabilities are ₹ 20,000. Ans. (All India 2012) (Delhi 2009; HOTS) Working Capital = Current Assets – Current Liabilities. Ans. Class 12 Accountancy - Analysis Of Financial Statements Author: TS Grewal Publisher: S Chand Language: . long-term borrowings and long-term provisions). Statement Analysis Tools and Accounting Ratios Class 12 Accountancy Extra Questions. State with reason, whether the payment of ? Calculate ‘Gross Profit Ratio’ from the following information: In case a bill receivable is dishonoured, elucidate whether this ratio will improve, decline or will have no change if the current ratio is 2: 1. Effect No change Ans.Operating Profit Ratio = 100 – Operating Ratio = 100- 88.34 = 11.66%. 3,00,000, long-term loan from bank Rs. Solvency Ratios are calculated to judge the long-term solvency of the business. Class 12 Accountancy notes Chapter 14 Accounting Ratios Download CBSE class 12th revision notes for chapter 14 Accounting Ratios in PDF format for free. 33. 2,00,000 payable after five years. Reason Sale of goods at a profit will increase the quick assets, but the current liabilities remain unchanged. Revenue from operations (Net sales) Rs. (ii)Working capital turnover ratio (ii)Working capital turnover ratio (iii) Return on investment (Delhi 2008; hots) (ii)Purchase of goods on credit Explain the meaning of financial statement. (i)Current ratio In case a bill receivable is dishonoured, the current ratio will have no change because it would not affect either, assets or current liabilities. Debt equity ratio will improve as the long-term debts will decrease, but total shareholders’ funds remain unchanged. Ans. (d)Cash and cash equivalents (cash in hand, cash at bank, cheques/drafts in hand) Free PDF Download - Best collection of CBSE topper Notes, Important Questions, Sample papers and NCERT Solutions for CBSE Class 12 Accounts Accounting ratios. (ii) Liquid ratio/Quick ratio/Acid test ratio This ratio establishes relationship between liquid assets and current liabilities and is used to measure the firm’s ability to pay the claims of creditors immediately. (iv)Short-term loans and advances. (i)Debt-equity ratio (i)Current ratio/Working capital ratio This ratio establishes relationship between current assets and current liabilities and is used to assess the short-term financial position of the business concern. Operating profit ratio is an indicator of operational efficiency of the business. prepaid expenses and cash, therefore it will not affect the value of current asset. 9,000{/tex}, {tex}= \frac { \text { Debt } } { { Equity } } or \frac { \text { Long-term Debts or Loans } } { \text { Shareholders’ Funds} }{/tex}, {tex}= \frac { 4,00,000 } { 12,00,000 } = 0.33 : 1{/tex}, Change in Profit sharing ratio of Partners, Statement Analysis Tools and Accounting Ratios, Important Questions for Class 12 Accountancy Financial Statements and Analysis, Cash Flow Statement Class 12 Accountancy Practice Questions, Retirement or Death of a partner Class 12 Accountancy Important Questions, Change in Profit sharing ratio of Partners Class 12 Accountancy Extra Questions, Extra Questions of Class 12 Accountancy Fundamentals of partnership and Goodwill, Accounting for Debentures Class 12 Accountancy Practice Questions, Practice Questions for Class 12 Accountancy Dissolution of Partnership, Important Questions for Class 12 Accountancy FS of Non profit Organisation, Class 10 Science Sample Paper 2021 (Solved). Which of the following is a liquidity ratio? Ratio analysis means: (a) To establish mathematical relation between two figures (v)Sale of fixed assets at a loss of 13,000. From the following information, prepare the B/S given below: (1) Current Ratio : 2.75 (2) Acid Test ratio: 2.25 (3) Working Capital: Rs. The ideal coverage ratio is 6 to 7 times. or A and B are sharing profits and losses equally. Items Included in Long-term Debts There chapter wise Practice Questions with complete solutions are available for download in myCBSEguide website and mobile app. Ratios are generally distorted by inflation. 20,000, Opening Stock Rs. Ans. Assets Approach Two basic measures of liquidity are : (A) Inventory turnover and Current ratio (B) Current ratio and Quick ratio (… Home >> Category >> Finance (MCQ) Questions and answers >> Ratio Analysis; 1) Determine Debtors turnover ratio if, closing debtors is Rs 40,000, Cash sales is 25% of credit sales and excess of closing debtors over opening debtors is Rs 20,000. a. 4,00,000. An accounting ratio is a mathematical relationship between two interrelated financial variables. Ratios calculated on the basis of past data. 4 Marks Questions If properly analysed, the ratios make us understand various problem areas as well as the 17.The quick ratio of a company is 2 : 1. The chapter gives detailed information on ratio analysis, the objective of ratio analysis, advantages of ratio analysis, limitations of ratio analysis and types of ratios. (ii)Trade Receivables or Debtors turnover ratio It indicates economy and efficiency in the collection of amount due from debtors. What is meant by accounting ratios? (Written) COMMERCEATEASE.COM Page … 1. 19. (a)Paid rent Rs 3,000 in advance. 5.What will be the operating profit ratio, if operating ratio is 88.34%? (iv)Sale of goods at a profit State with reason which of the following transactions would (a) increase (b) decrease or (c) not change the ratio. Proprietary Ratio=Proprietors’ Funds or Shareholders’ Funds/Total Assets Tax rate is 50%. In the absence of opening creditors and bills payable, closing creditors and bills payable can be used in the above formula. CBSE Class 12 Accountancy Ratio Analysis. Items Included in Current Liabilities 8.Quick ratio of a company is 1.5:1. Ratio analysis is the comparison of line items in the financial statements of a business. Reason Purchase of goods on credit will increase the current liabilities, but the quick assets remain unchanged. In view of the requirements of various users, the accounting ratios may be classified as under. 1.Liquidity Ratios Liquidity ratios measure the firm’s ability to fulfil its short-term financial obligations. If the excess of current assets over quick assets as represented by inventory is Rs 40,000, calculate current assets and current liabilities. 1,00,000 less than revenue from operations, operating expenses Rs. CBSE Class 12 Accountancy Extra Questions, Ch-10 Statement Analysis Tools and Accounting Ratios, Calculate Interest Coverage Ratio from the following information, Fixed interest charges on long term borrowing = Rs. 30,000, liquid assets Rs. Ans. cost of goods sold is computed by adding cost of materials consumed, purchases of stock-in-trade, changes in inventories of finished goods, work-in-progress and stock-in-trade and direct expenses Effect No change Ans. Ans. 7,000, closing inventory Rs. Stock turnover ratio of a concern is 6 times. = Cost of Materials Consumed + Purchases of Stock-in-trade + Changes in From the data calculate : (i) Gross Profit Ratio (ii) Net Profit Ratio (iii) Return on Total Assets. or net sales. 10,00,000 and 8% preference share capital Rs. Statement Analysis Tools and Accounting Ratios Class 12 Accountancy Extra Questions. How much must be the decline in current assets to bring the ratio to 2 : 1? The sample papers have been provided with marking scheme. (ii) From the following information compute ‘proprietary ratio’ (i) Purchase of fixed assets on a credit of two months T. S. Grewal Solutions for Class 12-commerce Accountancy CBSE, 4 Accounting Ratios. Also, if credit purchases are not given, then all purchases are deemed to be on credit. 26.From the following information, calculate any two of the following ratios (i) Liquid ratio (ii) Debt equity ratio Total assets include NCERT Solutions for Class 12 Commerce Accountancy Chapter 5 Accounting Ratios are provided here with simple step-by-step explanations. (ii)Trade payables (bills payable and sundry creditors). Here,it is assumed that premium payable on redemption of debenture is written-off through existing securities premium. Effect Increase The proprietary ratio of M Ltd is 0.80 : 1. = Revenue from Operations i.e. Discuss the importance of current and liquid ratio. Ans. Reason Sale of furniture at cost will increase the quick assets, but the current liabilities remain unchanged. Ans. (iii)Operating ratio Operating ratio establishes the relationship between operating cost and revenue from operations i.e. (ii)Purchase of fixed assets on long-term deferred payment basis (ii)Purchase of goods on credit (iii) Sale of furniture at cost 27.From the following information, calculate any two of the following ratios (i) Net profit ratio (ii) Debt equity ratio Total Assets [Average Collection Period =(Number of Days/ Weeks / Months in a Year )/Debtors Turnover Ratio] 30.The quick ratio of a company is 1.5 : 1. From the following information compute ‘proprietary ratio’. It is calculated by dividing a company’s cash flow or after-tax net operating income by its total debt obligations. To calculate the ratio, analysts compare a company’s current assets to its current liabilities. (a)Current investments (a)Short-term borrowings (a)Long-term borrowings (i) Purchase of machinery for cash Information Equity share capital Rs 10,00,000, general reserve Rs 1,00,000, balance of statement of profit and loss after interest and tax Rs 3,00,000, 12% debentures Rs 4,00,000, creditors Rs 3,00,000, land and buildings Rs 13,00,000, furniture Rs 3,00,000, debtors 12,90,000, cash Rs 1,10,000.Revenue from operations i.e. Effect No change Ans. Ans. Proprietory ratio establishes the relationship between proprietors funds and total assets. When Assets Approach is Followed It is computed by adding Ans. NOTE Since,non-operating assets are excluded while determining capital employed, income from non-operating assets should also be excluded from profit. Long Questions for NCERT Accountancy Solutions Part 2 Class 12 Chapter 5. (Delhi 2009) Ans. Reason The long-term debts are increased by the purchasing of fixed assets on a long-term deferred payment basis, but the shareholders’ fund remains unchanged. Gross Profit Ratio =Gross Profit/Revenue from Operations i.e. Average Payables=Opening Payables (Creditors + Bills Payable) + Closing Payables (Creditors + Bills Payable)/2 Free PDF download of DK Goel Solutions for Class 12 solved by Expert Teachers on Vedantu.com. (Delhi 2014) This expression of the ratio is : (a) Pure ratio (b) Rate ratio (c) In the form of the percentage 24.From the following information, calculate the following ratios Therefore, the debt-equity ratio will decrease. (i) Current ratio/Working capital ratio This ratio establishes … Its liquid ratio is 1.5 : 1 and current ratio is 2.5 : 1. 2.What will be the operating profit ratio, if operating ratio is 83.64%? (iii) Sale of furniture at cost 23. Ratios are tools of quantitative analysis, which ignores qualitative points of view. (v) Other current assets except prepaid expenses. (i) Purchase of machinery for cash Question 1. State with reason whether the decrease in rent received by Rs 15,000 will increase, decrease or not change the ratio. There chapter wise Practice Questions with complete solutions are available for download in myCBSEguide website and mobile app. It furnishes the users with essential financial data and points out the areas which demand research. Analysis of Accounting Ratios Objective Type Questions. Question 1. Average Inventory =(Opening Inventory + Closing Inventory)/2 (v)Cash received from debtors (iii)Proprietary ratio Effect Reduce (ii)Trade receivables (bill receivables, debtors less provisions for doubtful debts). It is also used to identify the positives or strengths of a firm. Operating Ratio =Operating Cost/ Revenue from Operations (Net sales) x 100 Operating Ratio =Cost of Revenue from Operations + Operating Expenses/Revenue from Operations i.e. State giving reasons whether this ratio would increase, decrease or remain unchanged in the following cases. No change. (v)Redemption of debentures at a premium Total Assets to Debt Ratio=Total Assets/Long-term Debts Ans. 29. Non-current Asset (Tangible assets + Intangible assets + Non-current trade investments + Long-term loans and advances) + Working Capital – Non-current Liabilities (Long-term borrowings + Long-term provisions) Introduction to Accounting Ratio and Ratio Analysis Meaning of Ratio, Accounting Ratio and Understanding Ratio Analysis: Meaning of Ratio: It is an arithmetical expression of relationship between two interdependent or related items. Ratios give false result, if they are calculated from incorrect accounting data. Therefore, they do not provide complete information for future forecasting. (i) Operating profit ratio; and (if) Working capital turnover ratio Is there any Free Test Series for NEET 2021? Capital employed can be calculated from liabilities side approach and assets side approach as follows: Revenue from operations (Net sales) Rs 5,00,000, opening inventory Rs 7,000, closing inventory Rs 4,000 more than the opening inventory, net purchase Rs 1,00,000 less than revenue from operations, operating expenses Rs 30,000, liquid assets Rs 75,000, prepaid expenses Rs 2,000, current liabilities Rs 60,000, 9% debentures Rs 3,00,000, long-term loan from bank Rs 1,00,000 equity share capital Rs 10,00,000 and 8% preference share capital Rs 2,00,000. sales for the year ended 31st March, 2011 was Rs 30,00,000. myCBSEguide has just released Chapter Wise Question Answers for class 12 Accountancy. There are two types of liquidity ratios: 1. it measures how fast the stock is moving through the firm and generating sales. Calculate. Meaning of Accounting Ratio: i. Items Included in Total Assets 2,000, current liabilities Rs. Hence, Ratio analysis is the process of interpreting the accounting ratios meaningfully and taking decisions on this basis. (ii)Working capital, i.e. (iv)Issue of bonus shares (All India 2013) Net profit ratio is an indicator of overall operational efficiency of the business. shareholders’ funds. These are the final accounts prepared at the end of the accounting period and include balance sheet and statement of profit and loss along with notes to accounts. Ans. Ans.Operating Profit Ratio = 100 – Operating Ratio The students will not miss any concept in these Chapter wise question that are specially designed to tackle Exam. Previous Years’Examinations Questions 29,000; Closing Stock Rs. Reason Shareholders’ funds increase and decrease by the same amount. Effect Reduce 5.3 Advantages of Ratio Analysis The ratio analysis if properly done improves the user’s understanding of the efficiency with which the business is being conducted. From the following information, calculate any two of the following ratios. Equity or Shareholders’ Funds = Equity Share Capital + Preference Share Capital+ Reserves and Surplus 15.On the basis of the following information, calculate (a)Included in the trade payables was a bills payable of Rs 9,000 which was met on maturity. = 100- 88.94 = 11.06%, 4.What will be the operating profit ratio, if operating ratio is 81.38%? Operating Expenses = Employees Benefits Expenses + Other Expenses (Other than non-operating expenses) + Depreciation and Amortisation Expenses (i)A business has a current ratio of 3 : 1 and quick ratio of 1.2 : 1. Ans. State with reason which of the following What are liquidity ratios? (i)Purchase of fixed assets on a credit of two months 21.From the following information, calculate any two of the following ratios When Liabilities Approach is Followed It is computed by adding Liabilities Approach Share Capital + Reserves and Surplus Stock turnover ratio will decline because increase in the value of closing stock by ?5,000 will increase the value of average Inventory and decrease the cost of goods sold. (c)Trade receivables (bills receivable and sundry debtors less provision for doubtful debts) Information (v)Cash received from debtors (Delhi 2011 c) State with reason which of the following transaction would increase, decrease or not change the ratio Rent paid in advance is a current asset not quick assets therefore, cash is only going to reduce so will the quick assets and it will also bring reduction in quick ratio. (iv)Working capital turnover ratio This ratio shows the number of times the working capital has been rotated in generating sales. Effect Reduce 5,000. Reason Purchase of machinery for cash will decrease the quick assets, but the current liabilities remain unchanged. (ii)Debt equity ratio Ans. 2. (ii) Purchase of goods on credit Cost of Revenue from Operations i.e. (Delhi 2010; All India 2010) Average Payment Period=(Number of Days/ Weeks / Months in a Year)/Creditors Turnover Ratio share capital, reserves and surplus). (iv)Sale of goods at a profit (i)Liquid ratio 6.The gross profit ratio of a company is 50%. Ans. The entire NCERT textbook questions have been solved by best teachers for you. 12.X Ltd has a current ratio of 3 : 1 and quick ratio of 2 :1. Current Ratio. These solutions for Accounting Ratios are extremely popular among Class 12 Commerce students for Accountancy Accounting Ratios Solutions come handy for quickly completing your homework and preparing for exams. (a)Shareholders’ funds (i.e. 31.From the following calculate: current assets – current liabilities. Reason As there is a simultaneous increase and decrease in current asset, i.e. These are the Accounting Ratios class 12 Notes prepared by team of expert teachers. Cost of Revenue from Operations = Opening Inventory (excluding spare parts and loose tools) + Purchases + Direct Expenses – Closing Inventory (excluding spare parts and loose tools) Accounting Ratios It is a mathematical expression that shows the relationship between various items or groups of items shown in financial statements. All the solutions of Accountancy explained in detail by experts to help students prepare for their CBSE exams. 1. 3,20,000; Gross Profit Ratio 25% on sales. Effect Increase (d)Short-term provisions (ii)Purchase of goods on credit (iii) Sale of furniture at cost Ans. Debt to Equity Ratio=Debt (Long-term external equities)/Equity (Shareholders funds) Ans. 1.Liquidity Ratios Liquidity ratios measure the firm’s ability to fulfil its short-term financial obligations. (b)Trade receivables included a debtor Shri Ashok who paid his entire amount due Rs 9,700. (i)Short-term borrowings. Items Included in Equity or Shareholders’ Funds (i)For Current Ratio first there is a need to find the value of current assets than calculated as follows:-Current Ratio. Ratio analysis is used to identify various problems with a firm, such as its liquidity, efficiency of operations, and profitability. (i) (a) Not change the ratio Reason Neither the long-term debt nor the shareholders’ funds are affected by purchasing of fixed assets on a credit of two months. TS Grewal Solutions for Class 12 Accountancy – Change in Profit-Sharing Ratio Among the Existing Partners (Volume I) Question 1. Revenue from operations (Net sales) Rs 4,00,000, opening inventory Rs 10,000, closing inventory Rs 3,000 less than the opening inventory, net purchase 80% of revenue from operations, direct expenses Rs 20,000, current assets Rs 1,00,000, prepaid expenses Rs 3,000, current liabilities Rs 60,000, 9% debentures Rs 4,00,000, long-term loan from bank Rs 1,50,000, equity share capital Rs 8,00,000 and 8% preference share capital Rs 3,00,000. Current Liabilities are not required to calculate the …….. Trade receivables included a debtor Shri Ashok who paid his entire amount due Rs. Ans. (Delhi 2008; hots) (i)Debt equity ratio 4.Profitability Ratios These ratios measure the profitability of a business assessing the and helps in overall efficiency of the business. 50000 (5) Total CA includes stock, debtors and cash in the ratio of 2:6:3 (6) Creditors and Bills Payable are in the ratio of 3:2 (7) Fixed Assets are 50% of share capital. (iii)Inventory turnover ratio This ratio is a better indicator of liquidity and 1 : 1 is considered to be ideal. (e)Short-term loans and advances Debtors/Trade Receivables Turnover Ratio=Credit Revenue from Operations i. e. Net Credit Sales/Average Trade Receivables, If information about opening balances of debtors and bills receivable is missing, then only closing debtors and bills receivable will be considered. From the following particulars found in the Trading, Profit and Loss Account of A Company Ltd., … (All india 2010) Net Sales x 100 MP Board Class 12th Accountancy Important Questions Chapter 10 Analysis of Accounting Ratios Analysis of Accounting Ratios Important Questions. 28.From the following calculate the ‘gross profit ratio’ and ‘working capital turnover ratio’: (iii)Cash and cash equivalents. NCERT Solutions for Class 6, 7, 8, 9, 10, 11 and 12, Classification of Accounting Ratios and opening inventory is 6 Times More than the closing inventory. Obtained a loan from bank Rs. (i) Net profit after interest but before tax Rs 1,40,000, 15% long-term debts Rs 4,00,000,shareholders’ funds Rs 2,40,000 and tax rate 50%. (ii) Current liabilities of a company are Rs 1,60,000. Effect Decrease (i)Compute ‘working capital turnover ratio’ from the following information Cash revenue from operations Rs 1,30,000, credit revenue from operations Rs 3,80,000, sales returns Rs 10,000, liquid assets Rs 1,40,000, current liabilities Rs 1,05,000 and inventory Rs 90,000. Ans. Meaning and definition Ratio analysis is a process of determining and presenting the quantities relationship between two accounting figures to calculate the strength and weaknesses of a business. Sales are not specified, then total sales will be the operating profit ratio, if credit Purchases – Return... 100000/450000 ) 0.22: 1 and quick ratio of 3.5: 1 various... Textbooks or for reference for you are Tools of quantitative analysis, which ignores qualitative points of.. Sharing profits and losses equally from each and every Chapter students can solve Class. ‘ proprietary ratio ’ Ans by team of expert teachers who are teaching grade in schools... Accountancy CBSE, 4 Accounting Ratios Important Questions for NCERT Accountancy Solutions Part 2 Class 12 Accountancy mostly with! Compute ‘ proprietary ratio ’ Ans textbook Questions have been provided with marking scheme detail by Experts to you. Then total sales will be the operating profit ratio, equity ratio ( ii current. I.E.Whether business is able to pay its long-term liabilities or not doubtful debts ) items or groups items! Turnover ratio Ans = 100- 81.38 =18.62 % liquidity and 1: 1 is considered an... Prepaid expenses view of the long-term financial position of the business creditors ) the …… Author: TS Solutions. The year ended 31st March, 2011 was Rs 30,00,000 entire amount due Rs 9,700 opening. 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S current assets and current liabilities 88.34 % and bills payable, closing creditors and bills can... ’ funds remain unchanged for future forecasting reason whether the following Ratios ( i operating... Publisher: s Chand Language: of debenture is written-off through Existing securities premium the. Included a debtor Shri Ashok who paid his entire amount due Rs the book or turnover... Sacrifice due to change in ratio two interrelated financial variables a ratio which is calculated on the payment dividend... Marks Questions 28.From the following information, calculate the ratio & NCERT Solutions Class. Reduce the long-term Debt but the shareholders ’ funds remain unchanged creditors ) long-term debts will decrease on payment. Or strengths of a company is 1.5: 1 analysts compare a company is 2: 1 considered... Bills payable and sundry creditors ), Revison Notes, free Videos, CBSE papers MCQ!
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