[CBSE] Q. 57,58,59,60 Solution of Accounting Ratios TS Grewal Class 12 (2026-27)
Solution of Question 57, 58, 59, 60 Accounting Ratios of TS Grewal Book 2026-27 session CBSE Board
Q. 57. Calculate ‘Total Assets to Debt Ratio’ from the following information:
| Equity Share Capital | 4,00,000 |
| Long-term Borrowings | 1,80,000 |
| Surplus, i.e., Balance in Statement of Profit & Loss | 1,00,000 |
| General Reserve | 70,000 |
| Current Liabilities | 30,000 |
| Long-term Provisions | 1,20,000 |
[Ans.: Total Assets to Debt Ratio = 3 : 1.]
Solution:-
Q. 58. From the following information, calculate Total Assets to Debt Ratio:
| Property, Plant and Equipment (Gross) | 6,00,000 |
| Non-Current Investments | 10,000 |
| Current Assets | 2,50,000 |
| Long-term Borrowings | 3,00,000 |
| Accumulated Depreciation | 1,00,000 |
| Long-term Loans and Advances | 40,000 |
| Current Liabilities | 2,00,000 |
| Long-term Provisions | 1,00,000 |
[Ans.: Total Assets to Debt Ratio = 2 : 1.]
Solution:-
Q. 59. From the following information, Calculate Proprietory Ratio:
| Share Capital | 3,00,000 |
| Non-Current Assets | 13,20,000 |
| Reserves and Surplus | 1,80,000 |
| Current Assets | 6,00,000 |
[Ans.: Proprietory Ratio = 0.25 : 1 or 25%.]
Solution:-
Q. 60. Calculate Proprietary Ratio from the following:
| Equity Share Capital | 4,50,000 |
| 10% Preference Share Capital | 3,20,000 |
| Reserves and Surplus | 65,000 |
| Creditors | 1,10,000 |
| 9% Debentures | 3,00,000 |
| Property, Plant and Equipment | 7,00,000 |
| Trade Investment | 2,45,000 |
| Current Assets | 3,00,000 |
[Ans.: Proprietary Ratio = 0.67 : 1 or 67%.]
Solution:-
