[DK Goel] Q. 41,42,43,44 Accounting Ratios Solutions Class 12 CBSE (2026-27)
the solutions of Question number 41, 42, 43, 44 of Accounting Ratios chapter 5 of DK Goel Class 12 CBSE (2026-27)
Q. 41. Following particulars are given to you:
| ₹ | |
| Long term Borrowings | 7,00,000 |
| Long term Provisions | 2,25,000 |
| Non-Current Assets | 12,00,000 |
| Current Assets | 5,40,000 |
| Current Liabilities | 1,40,000 |
Calculate (i) Debt Equity Ratio, (ii) Total Assets to Debt Ratio and (iii) Proprietary Ratio.
[Ans. (i) 1.37 : 1, (ii) 1.88 : 1, (iii) 38.79%]
Solution:-
Q. 42. Calculate proprietary ratio on the basis of following particulars:
| ₹ | |
| Non-Current Assets | 5,00,000 |
| Current Assets | 3,00,000 |
| Equity Share Capital | 0.4 times of total assets |
| Preference Share Capital | 0.25 times of Equity share Capital |
| General Reserve | 1,50,000 |
| Net Profit before tax | 1,20,000 |
| Tax Rate | 25% |
[Ans. Proprietary Ratio : 0.8 : 1]
Solution:-
Q. 43. Calculate Proprietary ratio from the following:
| ₹ | |
| Non-Current Assets | 12,80,000 |
| Current Assets | 7,20,000 |
| 8% Debentures | 5,60,000 |
| 10% Mortgage Loan | 3,30,000 |
| Bank Overdraft | 2,20,000 |
| Trade Payables | 1,90,000 |
[Ans. Proprietary Ratio : 0.35]
Solution:-
Q. 44. Calculate the value of Current Assets of X Ltd. from the following information:
| ₹ | |
| Equity Share Capital | 25,00,000 |
| 6% Preference Share Capital | 5,00,000 |
| General Reserve | 8,00,000 |
| Profit & Loss Balance | (2,00,000) |
| Non-Current Assets | 30,00,000 |
| Proprietary Ratio | 0.75 : 1 |
[Ans. Current Assets ₹ 18,00,000.]
Solution:-
