[CBSE] Q. 1,2,3,4 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 1, 2, 3, 4 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board?
Q. 1. Calculate Current Ratio from the following information:
| Particulars | ₹ |
| Total Assets | 20,00,000 |
| Fixed Tangible Assets | 10,00,000 |
| Shareholder’s Funds | 12,80,000 |
| Non-Current Liabilities | 5,20,000 |
| Non-Current Investments | 6,00,000 |
[Ans.: Current Ratio = 2 : 1.]
Solution:-
Q. 2. Calculate Current Ratio from the following information:
| Particulars | ₹ | Particulars | ₹ |
| Equity Share Capital | 8,00,000 | Cash and Cash Equivalents | 56,000 |
| Inventories | 1,00,000 | Trade Payables | 60,000 |
| Trade Receivables | 1,20,000 | Short-term Borrowings (Bank Overdraft) | 40,000 |
| Advance Tax | 24,000 | 10% Investments | 80,000 |
[Ans.: Current Ratio = 3 : 1.]
Solution:-
Q. 3. Current Assets are ₹ 7,50,000 and Working Capital is ₹ 2,50,000. Calculate Current Ratio.
[Ans.: Current Ratio = 1.5 : 1.]
Solution:-
Q. 4. A company had Current Assets of ₹ 4,50,000 and Current Liabilities of ₹ 2,00,000. Afterwards if purchased goods for ₹ 30,000 on credit. Calculate Current Ratio after the purchase.
[Ans.: Current Ratio = 2.09 : 1.]
Solution:-
