[DK Goel] Q. 25,26,27,28 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 25, 26, 27, 28 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 25. The ratio of Current Assets (₹ 5,00,000) to Current Liabilities is 2.5 : 1. The accountant of this firm is interested in maintaining a Current Ratio of 2 : 1 by acquiring some Current Assets on Credit. You are required to suggest him the amount of Current Assets which must be acquired for this purpose.
[Ans. Current Assets to the extent of ₹ 1,00,000 should be acquired on credit to maintain a Current Ratio of 2 : 1.]
Solution:-
Q. 26(A) A firm had current assets of ₹ 4,10,000. It then paid trade payables of ₹ 50,000. After this payment, the current ratio was 2.4 : 1. Ascertain the amount of Current Liabilities and Working Capital after the payment.
[Ans. Current Liabilities ₹ 1,50,000; Working Capital ₹ 2,10,000.]
Solution:-
Q. 26(B). A firm had current assets of ₹ 7,20,000. It then purchased goods for ₹ 30,000 on credit. After this purchase, the current ratio was 3 : 1. Ascertain the amount of Current Liabilities and Working Capital after the purchase.
[Ans. Current Liabilities ₹ 2,50,000; Working Capital ₹ 5,00,000.]
Solution:-
Q. 27. Calculate the Debt Equity Ratio from the following:-
| ₹ | |
| Equity Share Capital | 3,00,000 |
| Preference Share Capital | 50,000 |
| Reserves | 1,60,000 |
| Profit & Loss Balance (Accumulated Loss) | (50,000) |
| Long-term Borrowings | 2,00,000 |
| Provision for Employee Benefits | 60,000 |
[Ans:- .57 : 1]
Solution:-
Q. 28. From the following, ascertain Debt-Equity Ratio:-
| ₹ | |
| Share Capital | 6,00,000 |
| Capital Reserve | 3,20,000 |
| General Reserve | 60,000 |
| Profit & Loss Balance | 1,40,000 |
| 8% Debentures | 5,00,000 |
| 10% Long term Loan | 3,40,000 |
| Long term Provision | 1,12,000 |
| Current Liabilities | 2,20,000 |
| Current Assets | 3,10,000 |
[Ans. Debt Equity Ratio = 0.85 : 1]
Solution:-
