[DK Goel] Q. 49,50,51,52 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 49, 50, 51, 52 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 49. Following is the Balance Sheet of Chirag Ltd. as at 31st March, 2023:
| Particulars | ₹ |
| I. EQUITY AND LIABILITIES: | |
| Shareholder’s Funds (a) Share Capital (b) Reserves and Surplus | 7,00,000 1,40,000 |
| Non-Current Liabilities Long-term Borrowings Long-term Provisions | 3,00,000 60,000 |
| Current Liabilities | 2,00,000 |
| Total | 14,00,000 |
| II. Assets | |
| Non-Current Assets | 9,00,000 |
| Current Assets (a) Trade Receivables (b) Cash and Cash Equivalents | 4,00,000 1,00,000 |
| Total | 14,00,000 |
Calculate Debt to Capital Employed Ratio.
[Ans. Debt to Capital Employed Ratio = 0.3 : 1]
Solution:-
Q. 50. Compute Debt to Capital Employed Ratio from the following particulars :
| ₹ | |
| Share Capital | 8,40,000 |
| General Reserve | 1,00,000 |
| Surplus i.e., Balance in Statement of Profit & Loss | 1,60,000 |
| 8% Mortgage Loan | 5,00,000 |
| Public Deposits | 3,00,000 |
| Provision for Employee Benefits (Provision for Earned Leave) | 1,00,000 |
| Trade Payables | 2,00,000 |
[Ans. Debt to Capital Employed Ratio = 0.45 : 1]
Solution:-
Q. 51. Following information has been obtained from the books of Queens Ltd. as at 31st March, 2023:
| ₹ | |
| 8% Debentures (1/4th redeemable on 31st Dec. 2023) | 8,00,000 |
| 7% Debentures | 6,50,000 |
| Long-term Provisions | 2,50,000 |
| Short-term Provisions | 50,000 |
| Share Capital | 9,60,000 |
| Profit and Loss Balance (Dr.) | (40,000) |
| Debenture Redemption Reserve | 80,000 |
You are required to calculate Debt to Capital Employed Ratio.
[Ans. Debt to Capital Employed Ratio = 0.6 : 1]
Solution:-
Q. 52. Calculate Debt to Capital Employed Ratio from the following particulars:
| ₹ | |
| 6% Debentures | 6,00,000 |
| Provision for Employee Benefits (Gratuity) | 40,000 |
| Plant & Machinery | 10,70,000 |
| Patents | 30,000 |
| Non-Current Investments (Trade Investments) | 2,00,000 |
| Inventory (including Loose Tools ₹ 40,000) | 5,80,000 |
| Trade Receivables | 3,60,000 |
| Trade Payables | 2,40,000 |
[Ans. Debt to Capital Employed Ratio = 0.32 : 1]
Solution:-
Hints: (i) Intangible Assets will be included in Non-Current Assets.
(ii) Loose Tools will not be deducted from Inventory while calculating this ratio.
