[CBSE] Q. 25,26,27,28 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 25, 26, 27, 28 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board?
Q. 25. Current Liabilities of a company are ₹ 1,50,000. Its Current Ratio is 3 : 1 and Acid Test Ratio (Liquid Ratio) is 1 : 1. Calculate values of Current Assets, Liquid Assets and Inventory.
[Ans.: Current Assets = ₹ 4,50,000; Liquid Assets = ₹ 1,50,000; Inventory = ₹ 3,00,000.]
Solution:-

Q. 26. Current Assets of a company are ₹ 5,00,000. Its Current Ratio is 2.5 : 1 and Quick Ratio is 1 : 1. Calcualte values of Current Liabilities, Liquid Assets and Inventory.
[Ans.: Current Liabilities = ₹ 2,00,000; Liquid Assets = ₹ 2,00,000; Inventory = ₹ 3,00,000.]
Solution:-

Q. 27. Working Capital of a company is ₹ 3,60,000; Total Debts ₹ 7,80,000; Long term debts ₹ 6,00,000; Inventories ₹ 1,80,000. Calculate Liquid Ratio.
[Ans.: Liquid Ratio = 2 : 1.]
Solution:-

Q. 28. Calculate Quick Ratio from the following:
Working Capital ₹ 4,00,000; Total Debts ₹ 18,00,000; Non-Current Liabilities ₹ 16,00,000; Inventories ₹ 1,90,000; Prepaid Expenses ₹ 10,000.
[Ans.: Quick Ratio = 2 : 1.]
Solution:-


