Q. 49 DK Goel Accounting Ratios Solutions Class 12 CBSE (2024-25)
the solutions of Question number 49 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2024-25)
Calculate Debt to Capital Employed Ratio from the following particulars:
| ₹ | |
| 6% Debentures | 6,00,000 |
| Provision for Employee Benefits (Gratuity) | 40,000 |
| Plant & Machinery | 10,70,000 |
| Patents | 30,000 |
| Non-Current Investments (Trade Investments) | 2,00,000 |
| Inventory (including Loose Tools ₹ 40,000) | 5,80,000 |
| Trade Receivables | 3,60,000 |
| Trade Payables | 2,40,000 |
[Ans. Debt to Capital Employed Ratio = 0.32 : 1]
Solution:-
Hints: (i) Intangible Assets will be included in Non-Current Assets.
(ii) Loose Tools will not be deducted from Inventory while calculating this ratio.
