[DK Goel] Q. 29,30,31,32 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 29, 30, 31, 32 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 29. Balance Sheet of X Ltd. shows the following information as at 31st March, 2023:
| ₹ | ₹ | ||
| Share Capital | 10,00,000 | Current Assets | 16,00,000 |
| Reserve and Surplus | 15,00,000 | Current Liabilities | 10,00,000 |
| General Reserve | 5,00,000 | Non-Current Investments | 4,00,000 |
| Long term Loan @ 10% | 40,00,000 | Property, Plant and Equipment – Cost | 80,00,000 |
| Public Deposits | 10,00,000 | Depreciation Written off | 15,00,000 |
Calculate ratios indicating the Long-term and Short-term Financing position of the company.
[Ans. (i) Debt Equity Ratio = 2 : 1; (ii) Current Ratio = 1.6 : 1]
Hint:- General Reserve will be ignored since it is already included in Reserve and Surplus.
Solution:-
Q. 30. Calculate Debt-Equity Ratio from the following:
| ₹ | |
| Property, Plant and Equipment | 24,50,000 |
| Intangible Assets | 3,00,000 |
| Current Assets | 3,34,000 |
| Current Liabilities | 84,000 |
| Long term Borrowings | 16,00,000 |
| Long term Provisions | 1,50,000 |
[Ans. Debt Equity Ratio = 1.4 : 1]
Solution:-
Q. 31. Calculate Debt-Equity Ratio from the following:
Total Assets ₹ 2,30,000; Total Debt ₹ 1,50,000; Current Liabilities ₹ 30,000.
Solution:-
Q. 32. The Debt Equity Ratio of a company is 1 : 2. Which of the following suggestions would increase, decrease or not change it?
(i) Issue of Equity Shares
(ii) Cash received from Trade Receivables
(iii) Sale of Goods on Cash Basis
(iv) Repayment of Long term Borrowings
(v) Purchased Goods on Credit
[Ans. (i) Decrease, (ii) No Change, (iii) No Change, (iv) Decrease, (v) No Change.]
Solution:-
