[DK Goel] Q. 93,94,95,96 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 93, 94, 95, 96 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 93. Calculate Net Assets Turnover Ratio from the following information:-
| ₹ | |
| Property, Plant and Equipment | 5,00,000 |
| Goodwill | 3,00,000 |
| Trade Investments | 1,00,000 |
| Non-Trade Investments | 2,00,000 |
| Current Assets | 4,50,000 |
| Bank Overdraft | 1,50,000 |
| Average Inventory | 6,75,000 |
| Inventory Turnover Ratio | 6 Times |
| Gross Profit | 25% |
[Ans. Net Assets Turnover = 4.5 times]
Solution:-
Q. 94. Calculate Net Assets Turnover Ratio from the following information:-
| ₹ | |
| Share Capital | 4,00,000 |
| Surplus i.e., Balance in Statement of Profit and Loss | 60,000 |
| Securities Premium | 80,000 |
| Public Deposits | 1,20,000 |
| Long Term Provisions | 40,000 |
| Short Term Provisions | 1,00,000 |
| Cost of Revenue from Operations | 35,00,000 |
| Gross Profit 20% on Cost |
[Ans. Net Assets Turnover Ratio = 6 Times.]
Solution:-
Q. 95. Calculate Working Capital Turnover Ratio from the following:-
| ₹ | |
| Credit Revenue from Operations | 8,00,000 |
| Cash Revenue from Operations | 12,60,000 |
| Current Assets | 7,20,000 |
| Current Liabilities | 3,24,000 |
| Revenue from Operations Returns (Sales Returns) | 80,000 |
[Ans. Working Capital Turnover Ratio 5 Times.]
Solution:-
Q. 96. Calculate Working Capital Turnover Ratio from the following:-
| ₹ | |
| Inventory | 6,00,000 |
| Trade Receivables | 5,00,000 |
| Cash | 1,00,000 |
| Trade Payables | 2,00,000 |
| Bank Overdraft | 1,20,000 |
| Cost of Revenue from Operations (Cost of Goods Sold) | 52,80,000 |
[Ans. Working Capital Turnover Ratio 6 Times.]
Solution:-
