[CBSE] Q. 49,50,51,52 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 49, 50, 51, 52 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board
Q. 49. Balance Sheet had the following amounts as at 31st March 2026:
| 10% Preference Share Capital | 5,00,000 |
| Equity Share Capital | 15,00,000 |
| Securities Premium Reserve | 1,00,000 |
| Reserves and Surplus | 4,00,000 |
| Long-term Loan from IDBI @ 9% | 30,00,000 |
| Current Assets | 12,00,000 |
| Current Liabilities | 8,00,000 |
| Investments (in other companies) | 2,00,000 |
| Property, Plant and Equipment – Cost | 60,00,000 |
| Depreciation Written off | 14,00,000 |
Calculate ratios indicating the Long-term and the Short-term financial position of the company.
[Ans.: Debt to Equity Ratio = 1.25 : 1; Current Ratio = 1.5 : 1.]
Solution:-
Q. 50. From the following Balance Sheet of ABC Ltd. as at 31st March, 2023, calculate Debt to Equity Ratio:
[Ans.: Debt to Equity Ratio = 0.2 : 1.]
Solution:-
Q. 51. Calculate Total Assets to Debt Ratio from the following information. Long-term Debts ₹ 4,00,000; Total Assets ₹ 7,70,000.
[Ans.: Total Assets to Debt Ratio = 1.925 : 1.]
Solution:-
Q. 52. Total Debt ₹ 6,00,000; Current Liabilities ₹ 2,00,000, Capital Employed ₹ 6,00,000.
Calculate Total Assets to Debt Ratio.
[Ans.: Total Assets to Debt Ratio = 2: 1.]
Solution:-
