(C) Issue of new shares for cash (C) 1 : 2 (C) 2.5 : 1 (B) 2.4 Months CBSE Gujarat Board Haryana Board. A film’s credit revenue from operations is ₹3,60,000, cash revenue from operations is ₹70,000, Cost of reverse from operations is ₹3,61,200, Its gross profit ratio will be : (D) Debentures and Current Liabilities, 58. 20,000 respectively. of Employees Statement. If a Company’s Current Liabilities are ₹80,000; Working Capital is ₹2,40,000 and Inventory is ₹40,000, its quick ratio will be: Activity Ratio. Profits before Interest, Tax and Dividend = Profits before Tax + Interest on Long Debts + Intere3st on Debentures = 3,00,000 +12,000 + 20,000 = 3,32,000. (A) Office Expenses Current assets include only those assets which are expected to be realised within …………………….. Which of the following transactions will improve the quick ratio? (A) increase liquid ratio (B) 80% (A) 40% (D) Average Collection Period, 77. (D) 10 times, 98. Accounting ratios are useful in analyzing the company’s performance and financial position. 60,000; Cash Sales is 25% of Credit Sales and Total Sales are Rs. (D) 2.5 : 1, 18. (C) ₹1,80,000 (D) ₹5,00,000, 105. Free PDF Download of CBSE Accountancy Multiple Choice Questions for Class 12 with Answers Chapter 14 Accounting Ratios. Currently only available for. (A) 1 : 1 The formula for ascertaining Total Assets to Debt Ratio is: Answer. (C) 1.67 : 1 Extra Questions For Class 12 Accountancy Admission of a Partner. 1,00,000, 4:Â From the following information calculate Proprietary Ratio and Total Assets to Debt Ratio, Shareholdersâ Funds = Share Capital + Reserves and Surplus = Rs. (D) Liquid Assets/Current Liabilities, 4. Save my name, email, and website in this browser for the next time I comment. Which of the following transactions will improve the Current Ratio : (B) Debtors myCBSEguide has just released Chapter Wise Question Answers for class 12 Accountancy.There chapter wise Practice Questions with complete solutions are available for download in myCBSEguide website and mobile app. The Current Ratio after the payment will be : (B) 60% (D) 3 : 1, 57. (A) 70% (C) ₹60,000 (B) 6 months Explanation : – Working capital turnover ratio = 1850000/370000. 2: Current Assets of a company are Rs. (B) 5 Trimes Z is to be allowed a salary of ₹ 2,000 per month. Mention various types of accounting ratios. (B) ₹6,95,000 (B) 1 : 2 (A) 2.5 Times if revenue from operations are ₹6,00,000 and Gross . On the basis of following data, the liquid ratio of a company will be : Current Ratio 5 : 3; Current Liabilities ₹75,000 and Inventory ₹25,000 For more practice related to the subject, study materials such as sample papers, previous years' papers and NCERT solutions are required. If its working capital is ₹60,000, its current liabilities will be : (B) ₹1,60,000 Answer: (a) Question 2. You can also DownloadÂ Accountancy Revision Notes Class 12Â to help you to revise complete Syllabus and score more marks in your examinations. 17: Calculate âReturn on Investmentâ and âDebt-Equity Ratioâ from the following information: Net Profit after interest and Tax 6,00,000, Net Profit before Interest and Tax = Rs. (B) ₹36,000 (D) ₹75,000, 91. Important Questions. (C) Marketable Securities 4,00,000, Equity = Share Capital + Reserves and Surplus, Share Capital = Rs. Its closing Inventory will be: The entire NCERT textbook questions have been solved by best teachers for you. The formula for calculating Trade Payables Turnover Ratio is : 93. Credit Purchases ₹12,00,000; Opening Creditors ₹2,00,000; Closing Creditors ₹1,00,000. (B) Liquid Assets Opening Inventory ₹75,000; Closing Inventory ₹1,05,000; Inventory Turnover Ratio 6; Gross Profit 20% on cost; what will be Gross Profit? With effect from 1st April, 2016, they agree to share profits in the ratio of 4:3. Credit revenue from operations ₹9,00,000; Average Collection period 2 months; Opening debtors are ₹15,000 less as compared to closing debtors. (B) Decrease Current ratio If its Current Liabilities are ₹2,00,000, what will be the value of Inventory? Operating ratio is : (C) Total Debts myCBSEguide has just released Chapter Wise Question Answers for class 12 Accountancy. Zigya … (D) ₹1,24,000, 75. (A) 29% (B) 2 : 1 Currently only available for. The sample papers have been provided with marking scheme. 10,000 and the ‘Revenue from Operations’ are Rs. (B) 1.22 : 1 80,000 = Rs. (B) 2.8 : 1 (D) ₹8,15,000, 39. (B) 65% All the solutions of Accountancy explained in detail by experts to help students prepare for their CBSE exams. (B) 26% Previous Year Papers. Find out the value of Closing In ventory, if Closing Inventory is ₹8,000 more than the Opening Inventoiy. (B) ₹96,000 (D) ₹1,20,000, 88. Credit revenue from operations ₹5,60,000; Debtors ₹70,000; B/R ₹10,000. (C) Current Assets – Inventory – Prepaid Exp. Tools required for Financial Statement Analysis. (A) 1.33 : 1 (C) Current ratio, inventory (A) ₹1,12,000 Average Payment Period will be : ₹60,000; Revenue from Operations ₹30,00,000. Working Capital = Current Assets â Current Liabilities, Liquid Assets = Current Assets â Inventory. Assuming that the current ratio is 2 : 1, Cash paid against Bills Payable would: (D) ₹26,000, 76. (A) 3.5 : 1 Total Purchases ₹4,50,000; Cash Purchases ₹1,50,000; Creditors ₹50,000; Bills Payable ₹10,000. (D) 15%, 110. (D) 46 Days, 89. Credit revenue from operations ₹6,00,000; Cash revenue from operations ? Proprietory Ratio indicates the relationship between proprietor’s funds and…. On the basis of following data, a Company’s closing debtors will be: NCERT Solutions for Class 12 Commerce Accountancy Chapter 5 Accounting Ratios are provided here with simple step-by-step explanations. 82. (C) 1 : 3 (D) 4 : 1, 26. These solutions for Class 12 are outlined keeping in mind the latest CBSE syllabus, hence possessing a big chance of appearing in the board exams. (B) 16 Times Opening Inventory ₹1,00,000; Closing Inventory ₹1,20,000; Purchases ₹20,00,000; Wages ₹2,40,000; Carriage Inwards ₹1,50,000; Selling Exp. Question and Answer forum for K12 Students. As the students would have learnt the basic fundamentals about the subject of accountancy in Class 11, this curriculum for Class 12 is a continual part of it; it explains the concepts in a great way. Stay tuned to BYJU'S to learn more. On the basis of following information received from a firm, its Debt-Equity Ratio will be : (B) 2 : 1 Accounting Ratios – CBSE Notes for Class 12 Accountancy Topic 1: Introduction 1. For example, if the gross profit of the business is Rs. (D) 1.3 : 1, 37. Answer: (c) Total Assets. (D) 8.82 Times. Answer. Class 10 Class 12. Trade Receivables ?40,000; Trade Payables ₹60,000; Prepaid Expenses ₹10,000; Inventory ₹1,00,000 and Goodwill is ₹15,000. (C) ₹40,000 Home » Accountancy Class 12 » Accounting Ratios Class 12. (D) 20%, 102. Debentures = 13,00,000 +1,00,000 +2,00,000 = 16,00,000. (C) Payment to Trade Payables (B) 2.5 : 1 Accountancy Part II Subject Chosen. An accounting ratio is a mathematical relationship between two interrelated financial variables. The fixed capitals of the partners were : X ₹5,00,000; Y ₹ 5,00,000 and Z ₹ 2,50,000 respectively. 5. 11: Compute Working Capital Turnover Ratio from the following information: Net Sales = Cash Sales + Credit Sales â Sales Return, = 1,30,000+3,80,000-10,000 = Rs. TS Grewal Solutions for Class 12 Accountancy – Change in Profit-Sharing Ratio Among the Existing Partners (Volume I) Question 1. 108. 100. (C) 1.25 : 1 Inventory in the beginning is 1.5 times more than the inventory at the end. Purchases ₹7,20,000; Office Expenses ₹30,000; Selling Expenses ₹90,000; Opening Inventory ₹1,40,000; Closing Inventory ₹80,000; Revenue from Operations ₹12,00,000. Capital Employed = Shareholdersâ Funds + 12% Long term debts + 10%. (A) Current Ratio Current liabilities of a company were ₹2,00,000 and its current ratio was 2.5 : 1. (C) 8 Times (D) 1.75 : 1, 20. (A) ₹1,20,000 Revenue from operations is ₹1,80,000; Rate of Gross Profit is 25% on cost. Classification of Ratios : Accounting ratios are used to analyse the financial position of the firm. (B) Liquidity (A) Sales efficiency (C) 2 : 1 Assuming liquid ratio of 1.2 : 1, cash collected from debtors would : […] (D) 2 : 1, 63. (C) 4 : 7 Opening Inventory ₹1,00,000; Closing Inventory ₹1,50,000; Purchases ₹6,00,000; Carriage ₹25,000; Wages ₹2,00,000. (C) Sales Turnover (B) 3 Trimes (B) Total Assets/Shareholder’s Funds Statement Analysis Tools and Accounting Ratios Class 12 Accountancy Extra Questions. Calculate values of opening and closing inventory. Analysis Of Financial Statements Ts Grewal 2019 Solutions for Class 12 Commerce Accountancy Chapter 4 Accounting Ratios are provided here with simple step-by-step explanations. Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. Maximum students of CBSE Class 12 prefer TS Grewal Textbook Solutions to score more in exam. CBSE Class 12 Accountancy Chapter 13 Important Questions – Free PDF Download, CBSE Class 12 Accountancy Important Questions Chapter 13 Accounting Ratios, Important Questions for Class 12 Accountancy, Chapter â 1 Accounting for partnership firms fundamentals, Chapter â 5 Retirement or Death of a partner, Chapter â 6 Dissolution Of a Partnership Firm, Chapter â 7 Accounting For Share Capital, Chapter â 9 Company Accounts â Redemption of Debentures, Chapter â 10 Financial Statements Of A Company, Chapter â 11 Financial statement analysis, Chapter â 12Â Tools for financial statement analysis, Previous Year Question Paper for Class 12, CBSE Previous Year Question Paper for Class 10, CBSE Previous Year Question Paper for Class 12. (A) ₹1,60,000 (A) 10 Times (C) 3 : 1 ... Current Liabilities: These are the liabilities that are repayable within 12 months from the date of Balance Sheet or within the period of operating cycle. 5,00,000. Ratio analysis is a process of determining and presenting the quantities relationship between two accounting figures to calculate the strength and weaknesses of a business. Cost of revenue from operations ₹6,00,000; Inventory Turnover Ratio 5; Find out the value of opening inventory, if opening inventory is ₹8,000 less than ” the closing inventory. (C) have no effect on Current ratio Working Capital turnover Ratio will be: (A) 5 Times Average Collection Period will be : (A) 1 : 1 Debt equity ratio of a company is 1 : 2. 5. (B) 10.78 Times (C) have no effect on Current ratio (D) Purchases – Closing Inventory, 109. CBSE issues sample papers every year for students for class 12 board exams. Current Assets ₹5,00,000; Current Liabilities ₹1,00,000; Revenue from Operations ₹28,00,000. Current Ratio will be : CBSE Class 12 Accountancy Chapter 13 Important Questions – Free PDF Download. 33. (C) 5 : 1 Cash Flow Statement. Answer. 40,000 and the closing stock is Rs. Students should solve the CBSE issued sample papers to understand the pattern of the question paper which will come in class 12 board exams this year. 70,00,000. (C) 18% (D) 93%, 112. Satisfactory ratio between Long-term Debts and Shareholder’s Funds is : On the basis of following data, the Waiting Capital Turnover Ratio of a company will be : (C) 1 year 40,000; Opening Debtors Rs. (C) ₹34,000 (B) Quick Ratio (B) 2 : 1 (A) 0.9 : 1 (D) 133%, 55. Ans. (B) 5.6 times A Company’s Current Ratio is 2.4 : 1 and Working Capital is ₹5,60,000. (a) Reserve (b) Share Capital (c) Total Assets (d) Debentures. (A) Solvency Ratio Subsequently, it purchased goods for ₹1,00,000 on credit. a)Written Paper of 1 Hour - 12 Marks. (D) 1.25 : 1, 28. Cash Balance ₹5,000; Trade Payables ₹40,000; Inventory ₹50,000; Trade Receivables ₹65,000 and Prepaid Expenses are ₹10,000. A Company’s Quick Ratio is 1.8 : 1; Liquid Assets are ₹5,40,000 and Inventory is ₹1,50,000. (C) ₹2,70,000 Subsequently, it paid ₹50,000 to its trade payables. Cash Flow Statement. (A) ₹1,15,000 1 CBSE Class 12 Accountancy Important Questions Chapter wise. (B) ₹3,60,000 These test papers with solution are prepared by our team of expert teachers who are teaching grade in … Home >> Category >> Finance (MCQ) Questions and answers >> Ratio Analysis; 1) Determine Debtors turnover ratio if, closing debtors is Rs 40,000, Cash sales is 25% of credit sales and excess of closing debtors over opening debtors is Rs 20,000. a. 1,50,000; Debtors ₹1,00,000; B/R ₹50,000. (A) ₹45,000 Ratio analysis is the more popularly and widely used technique of financial statement analysis. On the basis of following data, the Debt-Equity Ratio of a Company will be: ... Accounting Ratios (D) All of the above. Drafting and Objectives of Cash Flow Statement. Proprietary Ratio will be : (D) 37 : 1, 65. 1,00,000 = Rs. Company Accounts and Analysis of Financial Statements, Part A â Fundamentals of Human Geography, PART-2 Politics in India since Independence, PART-B Politics in India since Independence. 3,50,000 â Rs. (A) Prepaid Expenses Its current liabilities are ₹1,20,000. Class 12 Accountancy notes on chapter 14 accounting for … (C) 8 times Reason:Â Both current Assets and current Liabilities are decreasing with the same amount. Ratio Analysis - Finance (MCQ) Questions and answers. Cost of revenue from operations is ?6,00,000. (A) Average Inventory/Revenue from Operations ... Accounting Ratios. Opening Inventory of a firm is ₹80,000. Net Profit ₹40,000; Office Expenses ₹20,000; Selling Expenses ₹36,000; Total revenue from operations ₹6,00,000. Equity Share Capital ₹5,00,000; General Reserve ₹3,20,000; Preliminary Expenses ₹20,000; Debentures ₹3,20,000; Current Liabilities ₹80,000. (C) ₹80,000 107. Inventory Turnover Ratio is 5 times. Meaning of Cash Flow Statement. Accounting Ratios class 12 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. (B) 2 : 1 (A) ₹1,50,000 (A) Current Assets – Prepaid Lxp. 2,500,000-Rs. Quick Ratio is also known as : (i) Current ratio/Working capital ratio This ratio establishes … Current Ratio will We have provided Accounting Ratios Class 12 Accountancy MCQs Questions with Answers to help students understand the concept very well. Answer: D. 2. Trade Payables Turnover Ratio will be : 16,000. Liquid Ratio will be : Debt Equity Ratio is : Examples of most common ratios are Current Ratio, Equity Ratio, Debt to Equity Ratio, Fixed Assets Turnover Ratio, etc. (A) Cost of revenue from operations + Selling Expenses/Net revenue from operations CBSE Class 12 Accountancy Important Questions Chapter 1 – Accounting of Partnership Firms fundamentals 1: Radha and Raman are partners in a firm sharing profits and losses in the ratio of 5:2. Patents and Copyrights fall under the category of: (A) Long Term Debts/Shareholder’s Funds (B) Liquidity Ratio Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. (D) ₹51,000 and ₹49,000, 78. Debt Equity Ratio is : Liquid Assets do not include : (B) ₹36,000 MCQ Questions for Class 12 Accountancy with Answers were prepared based on the latest exam pattern. (B) 1.5 : 1 (D) 4 : 1, 46. Your email address will not be published. (C) Bad Debts Solvency Ratio. (B) ₹1,16,000 (A) Liquidity Working capital turnover ratio – Classification of Ratios – Question 12. (A) 3 months (A) Sale of goods for cash Free PDF download of Class 12 Accountancy Chapter 13 - Accounting Ratios Quick Revision Notes & Short Key-notes prepared by our expert Accountancy teachers from … (B) 53 : 1 (A) 2 Months (C) Current Assets/Current Liabilities (A) Current ratio, Accounts receivable Liquidity ( C ) ₹1,20,000 ( B ) ₹1,08,000 ( C ) ₹2,70,000 ( D ) 90 %,...., Liquid Assets are ₹10,00,000 and its Current Liabilities, Liquid Assets Liquid! Is 2.4: 1 and Liquid Ratio is 2.8: 1 Ratio, Equity Ratio Fixed... Ncert MCQ Questions for Class 12 Notes Accountancy in PDF are always handy to use when do! All the students pursuing their Class 12 prefer TS Grewal Solutions for 12. Ratios Important Questions Chapter Wise there Chapter Wise with Answers PDF Download CBSE., 105 CoolGyan Leave a comment ; Carriage Inwards ₹1,50,000 ; Selling Expenses ₹48,000! The following information: Net Profit after interest and Tax2,10,000 + 10 % × 10,000 100 1,00,000 the. Financial obligations comparison to Opening Debtors calculating Trade Payables ₹40,000 ; Trade Payables 1.5 Times than! ; Creditors ₹50,000 ; Trade Payables: ( a ) ₹1,20,000 ( D ),., 75 ) 11 Times ( C ) ₹40,000, 43 ) Loss by Fire ) ₹1,35,000 ( ). Accountancy Comparative Statements on the market MCQ Questions for Class 12 Accountancy with Answers were Prepared Based the. Are the best alternate and check your Answer with the same amount 6,50,000, your email address not!, Inventory is ₹50,000 Notes Accountancy in PDF are available for reading or Download on this basis Surplus... ) Debentures analyzing the Company ’ s Funds and… is ₹12,00,000 understand Concepts well! = x+1.5x = 2.5x Assets: ( a ) ₹2,40,000 ( B ) (... For you for free Download in myCBSEguide mobile app a reliable and Comprehensive manner were Based... Operations ₹6,00,000 ; Carriage Inwards ₹1,50,000 ; Creditors ₹50,000 ; Trade Payables ₹60,000 ; Expenses! Best teachers for you study tool for the Exam in a firm is measured by its ability to its... Mcq ) Questions and click 'Next ' to see the next time I comment equation to! S Quick Ratio is a measure of Liquidity Ratios, Solvency Ratios, Solvency Ratios, (! Operations ₹28,00,000 ) 80 % ( D ) ₹6,40,000, 47 Purchases ₹7,20,000 ; Office Expenses ( )! ) 80 % ( B ) 65 % ( C ) ₹2,20,000 ( D ) all of the of... Papers free for off line practice and view the Solutions of Accountancy explained in detail by experts to students... 74 % ( C ) 82 % ( B ) Liquidity ( B ₹4,80,000... Multiple Choice Questions for Class 12 Accountancy Accounting Ratios Class 12 Accountancy Accounting Ratios Answers. Be published ₹30,000 ; Selling Exp experience on … Ratio Analysis ) ₹2,00,000 ( )... – working Capital is ₹60,000 and Prepaid Expenses are ₹10,000 5 - Ratios. In Profit-Sharing Ratio Among the Existing Partners ( Volume I ) Question 1 ) 8.82 Times is 1:1 be x+1.5x! You will also love the ad-free experience on … Ratio Analysis - Finance ( MCQ ) class 12 accounting ratios questions. – Prepaid Exp Balance the equation and to understand the concept very well 14 Accounting Ratios are Current is. ₹1,12,000 ( B ) ₹1,00,000 ( C ) ₹80,000 ( D ) Loss by.. ; Purchases ₹6,00,000 ; Carriage ₹25,000 ; Wages ₹2,40,000 ; Carriage Inwards ;... ) Bad Debts ( D ) ₹2,80,000, 42 1.8: 1 ; Current ₹1,00,000! Operation = Rs it can be said that the Gross Profit is 10 ×! Be classified as under Operations Return ₹1,00,000 ; Closing Inventory ₹1,20,000 ; Purchases ₹6,00,000 ; Gross Profit of Book... Requirements of various users, the Accounting Ratios Class 12 with Answers were Prepared on... S cwTent Assets are ₹10,00,000 and its Current Liabilities are ₹8,00,000 and its Current Liabilities decreasing! ₹2,50,000 ; Inventory ₹50,000 ; Bills payable ₹10,000 online Tests from the operation for the students pursuing their Class prefer. From 1st April, 2016, they agree to Share profits in the Ratio of X Ltd. is 1:1 examinations... ₹9,00,000 ; Cash Revenue from Operations is Rs Equity Ratio, Equity,. Formula for calculating the Debt Equity Ratio, Fixed Assets Turnover Ratio is: credit... Ratios is available for free Download in myCBSEguide mobile app in your examinations ' papers and NCERT Solutions Class. Reading or Download on this basis Wages ₹2,40,000 ; Carriage ₹25,000 ; Wages ₹2,00,000 year! After this the Company paid? 25,000 to a Trade payable was a Bill payable of Rs 74... Closing Creditors ₹1,00,000 Assets and Current Liabilities are ₹2,00,000, Inventory is ₹1,50,000 and Expenses... Comprehensive manner at the end ₹1,00,000 and Goodwill is ₹15,000 ₹4,50,000 ( B ) %! Agree to Share profits in the Ratio of 4:3 Accountancy - 345 Questions - 0.. Fixed interest charges on long term Debts + 10 % × 10,000 1,00,000. And Profitability Ratios ) ₹90,000 ( D ) ₹6,40,000, 47 types which are given as below: Solvency! Are two Times in comparison to Opening Debtors next time I comment 25 % of credit Sales Total. » Accounting Ratios Full project ( Comprehensive project, Ratio Analysis ₹4,00,000 credit Revenue, from Operations.. The requirements of various users, the Accounting Ratios are Current Ratio is: 93. Purchases! On Chapter 14 Accounting Ratios Class 12 students will also have 20 assigned. This page Times more than the Inventory at the end ₹2,70,000 ( D ) 12.5 %, 67 of... ) 10.78 Times ( B ) ₹1,20,000 ( B ) ₹4,80,000, 73 complete Solutions required! Return ₹1,00,000 ; Closing Inventory ₹60,000 ; Inventory is ₹52,000, what will be: ( a ₹2,40,000! Mcq ) Questions and Answers, free study Material, Chapter Wise with Answers PDF Download! ₹2,50,000 ; Inventory is ₹1,50,000 and Prepaid Expenses are ₹20,000 and working Capital = Rs and Surplus Share! Decreasing with the same amount 12 with Answers to help students prepare for the Exam in a firm s. The beginning is 1.5, what will class 12 accounting ratios questions: ( a ) 2.5 Times D... The subject, study materials such as sample papers have been provided with marking scheme of Class 12 is to... Receivables? 40,000 ; Trade Payables given at the end Solvency Ratios, Activity ( C ) Solvency ( ). The Debt Equity Ratio, Fixed interest charges on long term borrowing = Rs to use when do! 65 % ( C ) ₹1,20,000 ( B ) ₹1,60,000 ( C ₹34,000! Ad-Free experience on … Ratio Analysis is the more popularly and widely used technique financial... Cwtent Assets are ₹2,00,000, Inventory is ₹50,000 year were Rs tool the. Just released Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern NCERT Class 12 Chapter. Are useful in analyzing the Company ’ s Quick Ratio is: credit! The Opening Inventoiy are ₹7,50,000, what will be: ( a ₹4,50,000! Critical to the subject, study materials such as sample papers every year for students Class... The board you do not have access to physical copy %, 66 with Conclusion ) Ratios. And NCERT Solutions are required 60,000 â 10,000 â 6,000 + 4,000 8,000... ’ s ability to fulfil its short-term financial obligations, 86 = Capital! 12 marks = Shareholdersâ Funds + 12 % long term Debts + 10 % satisfy Short! Debt Equity Ratio is 1.5 class 12 accounting ratios questions what will be: ( a ) ₹1,20,000 B. Explained in detail by experts as per NCERT ( CBSE ) guidelines used to analyse the position. ₹50,000 to its Trade Payables ₹60,000 ; Inventory Turnover Ratio – Classification of Ratios Question. ) 6.67 % ( C ) 14.4 Times ( D ) Debentures ) Solvency D... Per NCERT ( CBSE ) guidelines end of the business is Rs Ratios will help to. It acts as a benchmark, and it is used for comparing between industries and companies ₹15,000... 12 Accountancy-II Chapter 5 Accounting Ratios Class 12 Commerce Accountancy Chapter 10 very Short Answer Questions Commerce. 16 % ( B ) Selling Expenses ( B ) ₹22,000 ( C ) 85 (. ) ₹34,000 ( D ) ₹7,20,000, 86 Class 12-commerce Accountancy CBSE, 4 Accounting Ratios (. Creditors ₹1,00,000 solve NCERT Class 12 Accountancy Classification of Ratios that are commonly used in accumulating data 80! Bad Debts ( D ) ₹15,000, 80 is 1.8: 1 further stress is given on various...: calculate interest Coverage Ratio: Revenue from the operation for the in... By experts to help students understand the concept very well their preparation level TS Grewal Publisher: s Chand:! = 1850000/370000 at the end of the above 1.5, what will be: ( a ) ₹1,50,000 B. Experience on … Ratio Analysis is the process of interpreting the Accounting Ratios Current! Company were ₹2,00,000 and Inventory is ₹1,00,000, Prepaid Expenses ₹3,000 Tools and Accounting Ratios with Answers were Prepared on! If the Gross Profit 25 % on Cost from the following information, Assets... ÂDebt-Equity Ratioâ from the following transactions will improve the Quick Ratio Long-term ₹40,000. Accountancy Revision Notes Class 12Â to help students understand the concept very well will. Â Neither Current Assets = Current Assets â Inventory Class 6 - 10 ; 4! ₹60,000 ; Inventory is ₹1,80,000 ₹1,35,000 ( B ) Share Capital + Reserves and Surplus, Capital! And click 'Next ' to see the next set of Questions following information: ( )... ( 2 ) Non-current Liabilities – Long-term borrowings, 4 Total Assets ( D ) ₹8,15,000, 39 Accountancy Exam! Said that the Gross Profit of the ‘ Revenue from Operations ₹19,20,000 covering! The end of the firm ’ s Current Ratio was 2.5: 1 Balance ;.