[DK Goel] Q. 37,38,39,40 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 37, 38, 39, 40 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 37. From the following information, Calculate Total Assets to Debt Ratio:
| ₹ | |
| 8% Debentures | 30,00,000 |
| Loan from Bank | 10,00,000 |
| Short term Borrowings | 8,60,000 |
| Share Capital | 20,00,000 |
| Reserve and Surplus | 5,00,000 |
| Surplus, i.e., Balance in Statement of Profit & Loss | 2,20,000 |
[Ans. 1.84 : 1]
Hint. Surplus i.e., Balance in Statement of Profit & Loss will be ignored since it is already included in Reserve and Surplus.
Solution:-
Q. 38. Total Debt ₹ 40,00,000; Share Capital ₹ 15,00,000; Reserve and Surplus ₹ 8,00,000; Current Liabilities ₹ 5,00,000; Working Capital ₹ 7,00,000. Calculate Total Assets to Debt Ratio.
[Ans. 1.8 : 1]
Solution:-
Q. 39. Following particulars are extracted from the books of Bharat Rubber Ltd.:
| ₹ | |
| Share Capital | 3,20,000 |
| General Reserve | 1,00,000 |
| Profit & Loss Balance | 48,000 |
| 9% Debentures | 1,20,000 |
| Current Liabilities | 3,04,000 |
You are required to work out the following ratios:-
(i) Debt-Equity Ratio; (ii) Total Assets to Debt Ratio; and (iii) Proprietary Ratio.
[Ans. (i) Debt-Equity Ratio .26 : 1, (ii) Total Assets to Debt Ratio 7.43 : 1, (iii) Proprietary Ratio 52.47%]
Solution:-
Q. 40. Calculate (i) Debt Equity Ratio; (ii) Proprietary Ratio and (iii) Total Assets to Debt Ratio from the following information:
| ₹ | |
| 5% Debentures | 15,00,000 |
| Loan from IDBI | 10,00,000 |
| Trade Payables | 11,00,000 |
| Equity Share Capital | 28,00,000 |
| Reserves | 12,00,000 |
| Profit & Loss Balance | 4,00,000 |
| Goodwill | 6,00,000 |
| Other Non-Current Assets | 46,00,000 |
| Current Assets | 28,00,000 |
[Ans. (i) .57 : 1; (ii) 55%; (iii) 3.2 : 1]
Solutions:-
