[CBSE] Q. 37,38,39,40 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 37, 38, 39, 40 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board
Q. 37. Total Assets ₹ 2,60,000; Total Debts ₹ 1,80,000; Current Liabilities ₹ 20,000. Calculate Debt to Equity Ratio.
[Ans.: Debt to Equity Ratio = 2 : 1.]
Solution:-
Q. 38. Calculate Debto to Equity Ratio: Equity Share Capital ₹ 5,00,000; General Reserve ₹ 90,000; Accumulated Profits ₹ 50,000; 10% Debentures ₹ 1,30,000; Current Liabilities ₹ 1,00,000.
[Ans.: Debt to Equity Ratio = 0.203 : 1 (i.e., ₹ 1,30,000 ÷ ₹ 6,40,000).]
Solution:-
Q. 39. From the following information, Calculate Debt to Equity Ratio:
| 10,000 Equity Shares of ₹ 10 each fully paid | 2,00,000 |
| 5,000; 9% Preference Shares of ₹ 10 each fully paid | 1,00,000 |
| General Reserve | 90,000 |
| Surplus, i.e., Balance in Statement of Profit & Loss | 40,000 |
| 10% Debentures | 1,50,000 |
| Current Liabilities | 1,00,000 |
[Ans.: Debt to Equity Ratio = 0.35 : 1.]
Solution:-
Q. 40. From the following information, calculate Debt to Equity Ratio: Total Debts ₹ 6,00,000; Current Liabilities ₹ 2,00,000 and Capital Employed ₹ 6,00,000.
[Ans.: Debt to Equity Ratio = 2 : 1.]
Solution:-
