[DK Goel] Q. 229,230,231 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 229, 230, 231 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 229. Determine Return on Investment and Net Assets Turnover ratio from the following information:-
Profit after Tax were ₹ 6,00,000; Tax rate was 40%; 15% Debentures were of ₹ 20,00,000; 10% Bank Loan was ₹ 20,00,000; 12% Preference Share Capital ₹ 30,00,000; Equity Share Capital ₹ 40,00,000; Reserves and Surplus were ₹ 10,00,000; Sales ₹ 3,75,00,000 and Sales Return ₹ 15,00,000.
[Ans. (i) Return on Investment 12.5%; (ii) Net Assets Turnover Ratio 3 times.]
Solution:-
Q. 230. Debt to Capital Employed ratio is 0.3 : 1. State whether the following transactions, will improve, decline or will have no change on the Debt to Capital Employed Ratio. Also give reasons for the same.
(i) Sale of Equipments costing ₹ 10,00,000 for ₹ 9,00,000.
(ii) Purchased Goods on Credit for ₹ 1,00,000 for a credit of 15 months, assuming operating cycle is of 18 months.
(iii) Conversion of Debentures (included in Long-term Debt) into Equity Shares of ₹ 2,00,000.
(iv) Tax Refund of ₹ 50,000 during the year.
[Ans. (i) Improve, (ii) No Change, (iii) Decline, (iv) Decline]
Solution:-
Q. 231. Calculate debt to capital employed ratio from the following information:
| ₹ | |
| Shareholder’s funds | 15,00,000 |
| 8% Debentures | 7,50,000 |
| Current Liabilities | 2,50,000 |
| Non-Current Assets | 17,50,000 |
| Current Assets | 7,50,000 |
[Ans. 0.33 : 1]
Solution:-
