[DK Goel] Q. 157,158,159,160 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 157, 158, 159, 160 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 157. Current Ratio 2.6 : 1; Current Assets ₹ 1,95,000; Inventory ₹ 90,000. Calculate Acid Test Ratio.
[Ans. 1.4 : 1.]
Solution:-
Q. 158. The ratio of Current Assets (₹ 9,00,000) to Current Liabilities is 1.5 : 1. The accountant of this firm is interested in maintaining a Current Ratio of 2 : 1 by paying some part of Current Liabilities. You are required to suggest him the amount of Current Liabilities which must be paid for this purpose.
[Ans. ₹ 3,00,000.]
Solution:-
Q. 159. From the following , Calculate the Debt-Equity Ratio:-
| ₹ | |
| Equity Share Capital (10,000 Equity Shares of ₹ 10 each) | 1,00,000 |
| General Reserve | 45,000 |
| Profit & Loss Balance | 30,000 |
| Debentures | 75,000 |
| Trade Payables | 40,000 |
| Outstanding Expenses | 10,000 |
[Ans. Debt-Equity Ratio = 0.43 : 1]
Long-term Financial Position is satisfactory.]
Solution:-
Q. 160. From the following information calculate the Debt-Equity Ratio and Current Ratio:-
| ₹ | |
| Share Capital | 2,50,000 |
| Trade Payables | 60,000 |
| Trade Receivables | 60,000 |
| 12% Debentures | 2,80,000 |
| Cash & Cash Equivalents | 30,000 |
| Long-term Loan | 1,10,000 |
| General Reserve | 25,000 |
[Ans. Debt-Equity Ratio = 1.42 : 1, Current Ratio = 1.5 : 1]
Solution:-
