Matching Type MCQs of Accounting Ratio Class 12 Accountancy

Looking for important Assertion Reason BasedMCQs with answers of Accounting Ratios chapter of accountancy (Volume 1) class 12 CBSE, ISC, and state Board.

We have compiled very important Assertion Reason based Multiple choice questions of the Accounting Ratios chapter of accountancy class 12

Assertion Reason Multiple Choice Questions of Accounting Ratios chapter class 12

Let’s Practice

Match the following

Column – I	Column – II
A – Total assets to debt ratio	i) Profitability Ratio
B – Inventory Turnover Ratio	ii) Solvency Ratio
C – Liquid Ratio	iii) Activity Ratio
D – Return on Investment	iv) Liquidity Ratio

Options

a) A – iii), B – iv), C – i), D – ii)
b) A – i), B – iii), C – ii), D – iv)
c) A – iv), B – ii), C – i), D – iii)
d) A – ii), B – iii), C – iv), D – i)

Ans – d)

Match the following

Column – I	Column – II
A – Return on Capital Employed	i) Pure ratio
B – Receivables turnover Ratio	ii) %
C – Proprietary Ratio	iii) Times
D – Quick Ratio	iv) Pure Ratio or %

Options

a) A – iv), B – iii), C – i) D – ii)
b) A – iii), B – ii), C – iv), D – i)
c) A – ii), B – iii), C – iv), D – i)
d) A – i), B – iii), C – iv), D – ii)

Ans – c)

Match the following:

Column – I	Column – II
i) Return on Investment	A – Cost of Revenue from operations/Average Inventory
ii) Inventory Turnover Ratio	B – Proprietors Funds/Total Assets * 100
iii) Proprietary Ratio	C – Net Profit before interest, Tax and Dividend/Capital Employed * 100

Options

a) i) – C, ii) – A, iii) – B
b) i) – A, ii) – B, iii) – C
c) i) – B, ii) – A, iii) – C
d) i) – A, ii) – C, iii) – B

Ans – a)

Match the following

Column – I	Column – II
i) Operating Profit	A – Current Assets – Current Liabilities
ii) Working Capital	B – Capital Employed – Debt
iii) Equity	C – Revenue from operations – Operating Cost

Options

a) i) – C, ii) – A, iii) – B
b) i) – A, ii) – B, iii) – C
c) i) – B, ii) – A, iii) – C
d) i) – A, ii) – C, iii) – B

Ans – a)