[CBSE] Q. 130,131,132,133 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 130, 131, 132, 133 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board
Q. 130. Property, Plant and Equipment and Intangible Assets (at cost) ₹ 30,00,000; Accumulated Depreciation ₹ 5,00,000; Trade Investments ₹ 2,50,000; Current Assets ₹ 11,00,000; Current Liabilities ₹ 8,50,000; Cash Revenue from Operations ₹ 10,00,000; Credit Revenue from Operations ₹ 40,00,000. Calculate Net Assets Turnover Ratio.
[Ans.: 1.67 Times.]
Solution:-
Q. 131. Fixed Assets ₹ 10,00,000; Working Capital ₹ 5,00,000; Cost of Revenue from Operations ₹ 50,00,000; Gross Profit 20% of Cost. Calculate Net Assets or Capital Employed Turnover Ratio.
[Ans.: 4 Times.]
Solution:-
Q. 132. Shareholder’s Funds ₹ 10,00,000; Long-term Debts ₹ 20,00,000;
Gros Profit at 20% on Cost was ₹ 20,00,000. Calculate Net Assets or Capital Employed Turnover Ratio.
[Ans.: 4 Times.]
Solution:-
Capital Employed = Shareholders Funds + Long-term Debts
Capital Employed = ₹ 10,00,000 + ₹ 20,00,000
Capital Employed = ₹ 30,00,000
Gross Profit = 20 % on cost
₹ 20,00,000 = 20% on Cost
Cost of Revenue from operation = ₹ 20,00,000 ✕ 100/20
Cost of Revenue from Operation = ₹ 1,00,00,000
Revenue from operation = Cost of Revenue from Operation + Profit
Revenue from Operation = ₹ 1,00,000,00 + 20,00,000
Revenue from Operation = ₹ 1,20,00,000
Net Assets Turnover Ratio = Revenue from Operation/Capital Employed
Net Assets Turnover Ratio = 1,20,00,000/30,00,000
Net Assets Turnover Ratio = 4 Times
Q. 133. From the following Balance Sheet of Akhil Ltd. as at 31st March, 2023, Calculate (i) Net Assets Turnover Ratio and (ii) Fixed Assets Turnover Ratio:
Solution:-
