[DK Goel] Q. 221,222,223,224 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 221, 222, 223, 224 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 221. Rate of Gross Profit on cost of a company is 25%. Its Gross Profit is ₹ 5,00,000. Its shareholder’s Funds are ₹ 12,00,000; Current liabilities are ₹ 3,00,000 and Current Assets are ₹ 10,00,000.
Calculate its Working Capital Turnover Ratio.
[Ans. Working Capital Turnover Ratio : 3.57 times.]
Solution:-

Hints:
(i) Revenue from Operations ₹ 25,00,000.
(ii) Shareholder’s Funds will be ignored.
Q. 222. Compute ‘Trade Receivables Turnover Ratio’ from the following information:
Total Revenue from Operations ₹ 5,20,000; Cash Revenue from Operations 60% of the Credit Revenue from Operations, Closing Trade Receivables ₹ 80,000, Opening Trade Receivables are 3/4th of Closing Trade Receivables.
[Ans. Trade Receivables Turnover Ratio : 4.64 Times.]
Solution:-

Q. 223. Calculate ‘Debt Equity Ratio’ from the following information:-
Total Assets ₹ 3,50,000; Total Debt ₹ 2,50,000 and Current Liabilities ₹ 80,000.
[Ans. Debt Equity Ratio 1.7 : 1.]
Solution:-

Q. 224. From the following information related to Naveen Ltd. Calculate (a) Return on Investment and (b) Total Assets to Debt Ratio:
information: Non-Current Assets ₹ 75,00,000; Current Assets ₹ 40,00,000; Current Liabilities ₹ 27,00,000; 12% Debentures ₹ 80,00,000 and Net Profit before Interest, Tax and Dividend ₹ 14,50,000.
[Ans.]
(a) Return on Investment 16.48%
(b) Total Assets to Debt Ratio 1.44 : 1]
Solution:-

