[DK Goel] Q. 225,226,227,228 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 225, 226, 227, 228 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 225. From the following information, Calculate the following ratios:
(i) Liquid Ratio;
(ii) Inventory Turnover Ratio; and
(iii) Return On Investment.
| ₹ | |
| Inventory in the beginning | 50,000 |
| Inventory at the end | 60,000 |
| Revenue from Operations | 4,00,000 |
| Gross Profit | 1,94,000 |
| Cash and Cash Equivalents | 40,000 |
| Trade Receivables | 1,00,000 |
| Trade Payables | 1,90,000 |
| Other Current Liabilities | 70,000 |
| Share Capital | 2,00,000 |
| Reserves and Surplus [Balance in the Statement of Profit & Loss) | 1,40,000 |
[Ans. (i) Liquid Ratio 0.54 : 1; (ii) Inventory Turnover Ratio 3.75 times; (iii) Return on Investment 41.18%.]
Solution:-
Q. 226. From the following information, calculate any two of the following ratios:-
(i) Operating Ratio
(ii) Inventory Turnover Ratio
(iii) Proprietary Ratio
Information:
| ₹ | |
| Cash Revenue from Operations | 10,000 |
| Credit Revenue from Operations | 120% of Cash Revenue from Operations |
| Operating Expenses | 10% of Total Revenue from Operations |
| Rate of Gross Profit | 40% |
| Opening Inventory | 1,50,000 |
| Closing Inventory | 20,000 more than Opening Inventory |
| Current Assets | 3,00,000 |
| Current Liabilities | 2,00,000 |
| Share Capital | 6,00,000 |
| Non-Current Assets | 5,00,000 |
[Ans. (i) 70%; (ii) 8.25 times; (iii) 75%.]
Solution:-
Q. 227. From the following information, calculate any two of the following ratios:
(i) Liquid Ratio
(ii) Gross Profit Ratio
(iii) Debt-Equity Ratio
Information:-
| ₹ | |
| Revenue from Operations | 4,00,000 |
| Opening Inventory | 10,000 |
| Closing Inventory | 3,000 less than opening Inventory |
| Net Purchases | 80% of Revenue from Operations |
| Direct Expenses | 20,000 |
| Current Assets | 1,00,000 |
| Prepaid Expenses | 3,000 |
| Current Liabilities | 60,000 |
| 9% Debentures | 4,00,000 |
| Long term loan from Bank | 1,50,000 |
| Equity Share Capital | 8,00,000 |
| 8% Preference Share Capital | 3,00,000 |
[Ans. (i) Liquid Ratio 1.5 : 1; (ii) Gross Profit Ratio 14.25%; (iii) Debt Equity Ratio 5 : 1.]
Solution:-
Q. 228. From the following information, calculate any two of the following ratios:
(a) Debt-Equity Ratio;
(b) Working Capital Turnover Ratio;
(c) Return on Investment
Information:
Equity Share Capital ₹ 9,00,000; General Reserve ₹ 1,00,000; Statement of Profit and Loss Balance after Tax and Interest ₹ 3,00,000; 12% Debentures ₹ 4,00,000; Trade Payables ₹ 3,00,000; Land and Building ₹ 13,00,000; Furniture ₹ 3,00,000; Trade Receivables ₹ 2,90,000; Cash ₹ 1,10,000.
Revenue from Operations for the year ended 31.3.2011 was ₹ 30,00,000 and Tax paid 50%.
[Ans. (a) 0.31 : 1, (b) 30 Times, (c) 38.12%.]
Solution:-
