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Given: Current Ratio = 2.8 Acid-test ratio = 1.5 Working Capital = Rs. 1,62,000 Find out: Current Assets Current Liabilities (c) Liquid Assets 2.Given: Current Ratio 2.5 Liquidity Ratio 1.5 Working Capital Rs. 60,000 Calculate: Current Liabilities Current Assets Liquid Assets Stock 3. Find out Current Assets (a) When current ratio is 2.4 and working capital is Rs. 1,40,000. (b) Calculate (i) current assets, (ii) liquid assets (iii) inventory, when current liabilities are Rs. 80,000, current ratio is 2:1, liquid ratio is 1.5:1, and prepaid expenses are Rs. 2,000. (c) Calculate current liabilities of a business concern whose current ratio is 2.2, liquid ratio 1.4, inventory Rs. 40,000 and prepare expenses are nil. 4. (a) If Apple Company Ltd’s Current ratio is 5.5:1, Quick ratio is 4 to 1. Inventory is Rs. 30,000, what are its Current liabilities? (b) If Orange Company Ltd’s inventory is Rs. 60,000, total current liabilities are Rs. 1,20,000, Quick ratio is 2 to 1, calculate Current ratio. (c) If DH Company Ltd’s Current liabilities are Rs. 25,000, Quick ratio is 1.5:1, inventory is Rs. 12,500, calculate current assets. 5. Calculate liquidity ratio from the following information and comment on them: Balance Sheet of Nariman Ltd.As on 31st March, 2000LiabilitiesRs.AssetsRs.Equity Share Capital6,00,000Goodwill1,00,0007% Debentures3,50,000Land and Building2,30,000Long-term Debts2,00,000Plant and Machinery3,00,000Bank Overdraft75,000Trade Investments 3,00,000Sundry Creditors60,000Sundry Debtors1,50,000Bills Payable30,000Bills Receivables40,000Liability for Tax20,000Cash in Hand50,000  Cash at Bank60,000  Stock1,00,000  Prepaid Expenses5,000 13,35,000 13,35,000 6. S.M. Ltd. supplies the following information for the accounting year. 1999-2000. Total sales3,50,000Returns Inward20,000Stock in the beginning of the year 40,000Stock in the end of the year26,000Gross profit for the year66000 You are require to calculate: Inventory turnover Ratio. Inventory Conversion Period 7. From the following information determine opening & closing stocks: Stock turnover 5 times Total sales Rs 2,00,000 Gross profit 25% of sales The value of closing stock is more by Rs 4,000 than the value of opening stock. 8. Rate of gross profit is 25% on cost. Total sales Rs 5,00,000. Average stock Rs 80,000. Calculate stock turnover ratio. 9. Dryson Ltd provides following information: Particular  Rs.Credit Sales2,70,000Cash sales 1,500,000Return inwards20,000Trade debtors in the beginning55,000Trade debtors at the end45,000Bad debts provision5,000Calculate debtors turnover ratio & average collection period 10. Calculate average payment period Total purchases3,00,000Cash Purchases30,000Purchasers returns51,000Creditors at the end1,05,000Bills payable at the end60,000Reserve for discount on creditors8,000Take 365 days in a year. Trade Debtors at the end of the year90,000Trade Creditors in the beginning of the year25,000Trade Creditors at the end of the year45,000Net working Capital1,20,000Stock turnover ratio5.0 TimesSales for the year 19995,00,000Gross profit ratio20% on sales11. You are supply with the following information from the records of M/s. Anand Prabhat Ltd. for the year ending 31, 1999. Calculate: Average Stock. Average Payment Period. Credit turnover Ratio. Purchases. Average Collection Period. Working capital turnover ratio. 12. The ratios related to Cosmos Ltd. Are given as follows: Gross Profit Ratio 15% Stock velocity 6 months Debtors velocity 3 months Creditors velocity 3 months Gross Profit for the year ending 31st December 1999 amounts to Rs.60,000. Closing stock is equal to opening stock. Find out: Sales Closing stock Sundry Debtors Sundry Creditors 13. Following is the Profit and Loss Account and Balance Sheet of a company. Redraft them for the purpose of analysis and calculate the following ratios: Gross Profit Ratio Overall Profitability Ratio Current Ratio Liquidity Ratio Stock Turnover Ratio Debt – Equity Ratio Profit and Loss A/cTo opening stock of finished goods To opening stock of raw materials To purchases of raw material To manufacturing expenses To administrative expenses To selling and distribution expenses To loss on sale of plant To interest on debentures To net profit 10,00,000 5,00,000 3,00,000 2,00,000 1,00,000 50,000 25,000 10,000 4,15,000By Sales By closing stock of raw material By closing stock of finished goods By Profit on sale of shares 10,00,000 1,50,000 1,00,000 50,000 1,30,00,0001,30,00,000 Balance sheetLiabilitiesRs.AssetsRs.Equity share capital Preference share capital Reserve Debentures Sundry Creditors Bills Payable1,00,000 1,00,000 1,00,000 2,00,000 1,00,000 50,000Fixed Assets Stock of Raw Material Stock of Finished Goods Sundry Debtors Bank Balance 2,50,000 1,50,000 1,00,000 1,00,000 50,0006,50,000 6,50,000  14. From the following calculate interest coverage ratio: Profit after charging interest on debentures & tax = Rs 25,000 Interest charged = Rs 5,000 Provision of tax = Rs 10,000 15. Pearl Ltd gives you the following balance sheet for the year ending December 31, 2005 LiabilitiesRsAssets Rs2,500 equity shares of rs 100 each fully paid up 2,50,000 Land & buildings 4,50,0002,000 8% preference shares of Rs 100 each fully paid 2,00,000 Plant & machinery 4,00,000Reserves2,00,000Stock1,50,0003000, 9% debentures of Rs 100 each 3,00,000 Sundry debtors 1,00,000Current liabilities2,00,000Cash & bank45,000Prepaid expenses5,00011,50,00011,50,000 Calculate: Debt Equity Ratio Funded Debt to Total Capitalisation Proprietary Ratio Solvency Ratio Fixed Assets to Net Worth Ratio Current Assets to Proprietors Funds Ratio 16. The following is the Trading & Profit & Loss Account of a concern for the year ending 31/12/2006 Particulars RsParticulars RsTo opening stock76,250By sales5,00,000To purchases3,15,250By closing stock98,500To factory expenses7,000To gross profit c/d2,00,0005,98,5005,98,500To administrative expenses 1,01,000 By gross profit b/d 2,00,000To selling & distribution expenses 12,000 By non – operating income 6,000To non-operating expenses 9,000To net profit84,0002,06,0002,06,000You are required to calculate: Expenses ratio (all) b) gross profit ratio c) operating ratio d) operating profit ratio e) net profit ratio. 17. From the following information, make out a statement of proprietor’s funds with as many details as possible: Current Ratio 2 Liquid Ratio 1.25 Proprietary Ratio (Fixed assets/Proprietor’s funds) 0.60 Working Capital 50,000 Reserves & Surplus 25,000 Bank Overdraft (Liquid Liability) 10,000 There is no Long term loan or fictitious asset. With the help of following ratios and further information complete the Trading Account, Profit and Loss Account and Balance Sheet of Rama & Co Gross Profit Ratio 20% Net Profit Ratio 25% Sales / Inventory Ratio 6 Fixed Assets / Total current assets 2/2 Fixed Assets / Total capital 3/2 Capital / Total outside liabilities 2/4 Fixed Assets Rs.20, 00,000 Closing stock Rs.3, 00,000 Trading & Profit and Loss A/cTo cost of sales To gross profit To expenses To net profit ………… ………… Total ……… ……… TotalBy Sales By Gross Profit ……… Total ……… Total Balance sheetLiabilitiesRs.AssetsRs.Capital Balance Add.Net Profit Total Liabilities………… ………… ………… …………Fixed Assets Current Assets Stock Other Current Assets  ………… …………………… …………TotalTotal Using the following data, complete the balance sheet below: Gross Profit (20% of sales) 60,000 Shareholders’ equity 50,000 Credit sales to total sales 80% Total assets turnover (sales/total assets) 3 times Inventory turnover (to cost of sales) 8 times Average collection 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„ „˜žĘ ^„ `„˜ž‡hˆH.‚ „p„L’Ęp^„p`„L’‡hˆH.€ „@ „˜žĘ@ ^„@ `„˜ž‡hˆH.€ „„˜žĘ^„`„˜ž‡hˆH.‚ „ą„L’Ęą^„ą`„L’‡hˆH.€ „°„˜žĘ°^„°`„˜ž‡hˆH.€ „€„˜žĘ€^„€`„˜ž‡hˆH.‚ „P„L’ĘP^„P`„L’‡hˆH.„Š„˜žĘŠ^„Š`„˜žo(.€ „ „˜žĘ ^„ `„˜ž‡hˆH.‚ „p„L’Ęp^„p`„L’‡hˆH.€ „@ „˜žĘ@ ^„@ `„˜ž‡hˆH.€ „„˜žĘ^„`„˜ž‡hˆH.‚ „ą„L’Ęą^„ą`„L’‡hˆH.€ „°„˜žĘ°^„°`„˜ž‡hˆH.€ „€„˜žĘ€^„€`„˜ž‡hˆH.‚ „P„L’ĘP^„P`„L’‡hˆH.„Š„˜žĘŠ^„Š`„˜ž5o()€„ „˜žĘ ^„ `„˜ž.‚„p„L’Ęp^„p`„L’.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.‚„ą„L’Ęą^„ą`„L’.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.‚„P„L’ĘP^„P`„L’.„Š„˜žĘŠ^„Š`„˜žo(.€„ „˜žĘ ^„ `„˜ž.‚„p„L’Ęp^„p`„L’.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.‚„ą„L’Ęą^„ą`„L’.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.‚„P„L’ĘP^„P`„L’.„Š„˜žĘŠ^„Š`„˜žo(.€„ „˜žĘ ^„ `„˜ž.‚„p„L’Ęp^„p`„L’.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.‚„ą„L’Ęą^„ą`„L’.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.‚„P„L’ĘP^„P`„L’.„Š„˜žĘŠ^„Š`„˜žo()€„ „˜žĘ ^„ `„˜ž.‚„p„L’Ęp^„p`„L’.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.‚„ą„L’Ęą^„ą`„L’.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.‚„P„L’ĘP^„P`„L’.„Š„˜žĘŠ^„Š`„˜žo(.€„ „˜žĘ ^„ `„˜ž.‚„p„L’Ęp^„p`„L’.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.‚„ą„L’Ęą^„ą`„L’.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.‚„P„L’ĘP^„P`„L’.„Š„˜žĘŠ^„Š`„˜žo(.€ „ „˜žĘ ^„ `„˜ž‡hˆH.‚ „p„L’Ęp^„p`„L’‡hˆH.€ „@ „˜žĘ@ ^„@ `„˜ž‡hˆH.€ „„˜žĘ^„`„˜ž‡hˆH.‚ „ą„L’Ęą^„ą`„L’‡hˆH.€ „°„˜žĘ°^„°`„˜ž‡hˆH.€ „€„˜žĘ€^„€`„˜ž‡hˆH.‚ „P„L’ĘP^„P`„L’‡hˆH.„Š„˜žĘŠ^„Š`„˜žo(.„ „˜žĘ ^„ `„˜ž.‚„p„L’Ęp^„p`„L’.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.‚„ą„L’Ęą^„ą`„L’.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.‚„P„L’ĘP^„P`„L’.„Š„˜žĘŠ^„Š`„˜žo(.€„ „˜žĘ ^„ `„˜ž.‚„p„L’Ęp^„p`„L’.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.‚„ą„L’Ęą^„ą`„L’.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.‚„P„L’ĘP^„P`„L’. „Š„˜žĘŠ^„Š`„˜žo(.„ „˜žĘ ^„ `„˜ž.‚„p„L’Ęp^„p`„L’.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.‚„ą„L’Ęą^„ą`„L’.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.‚„P„L’ĘP^„P`„L’.„Š„˜žĘŠ^„Š`„˜žo()€„ „˜žĘ ^„ `„˜ž.‚„p„L’Ęp^„p`„L’.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.‚„ą„L’Ęą^„ą`„L’.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.‚„P„L’ĘP^„P`„L’.„Š„˜žĘŠ^„Š`„˜žo(.€„ „˜žĘ ^„ `„˜ž.‚„p„L’Ęp^„p`„L’.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.‚„ą„L’Ęą^„ą`„L’.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.‚„P„L’ĘP^„P`„L’.„Š„˜žĘŠ^„Š`„˜žo(.€„ „˜žĘ ^„ `„˜ž.‚„p„L’Ęp^„p`„L’.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.‚„ą„L’Ęą^„ą`„L’.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.‚„P„L’ĘP^„P`„L’.„8„˜žĘ8^„8`„˜žo(()€ „„˜žĘ^„`„˜ž‡hˆH.‚ „Ų „L’ĘŲ ^„Ų `„L’‡hˆH.€ „Ø „˜žĘØ ^„Ø `„˜ž‡hˆH.€ „x„˜žĘx^„x`„˜ž‡hˆH.‚ „H„L’ĘH^„H`„L’‡hˆH.€ „„˜žĘ^„`„˜ž‡hˆH.€ „č„˜žĘč^„č`„˜ž‡hˆH.‚ „ø„L’Ęø^„ø`„L’‡hˆH.„Š„˜žĘŠ^„Š`„˜žo(()€ „ „˜žĘ ^„ `„˜ž‡hˆH.‚ „p„L’Ęp^„p`„L’‡hˆH.€ „@ „˜žĘ@ ^„@ `„˜ž‡hˆH.€ „„˜žĘ^„`„˜ž‡hˆH.‚ „ą„L’Ęą^„ą`„L’‡hˆH.€ „°„˜žĘ°^„°`„˜ž‡hˆH.€ „€„˜žĘ€^„€`„˜ž‡hˆH.‚ „P„L’ĘP^„P`„L’‡hˆH.„Š„˜žĘŠ^„Š`„˜žo(.€ „ „˜žĘ ^„ `„˜ž‡hˆH.‚ „p„L’Ęp^„p`„L’‡hˆH.€ „@ „˜žĘ@ ^„@ `„˜ž‡hˆH.€ „„˜žĘ^„`„˜ž‡hˆH.‚ „ą„L’Ęą^„ą`„L’‡hˆH.€ „°„˜žĘ°^„°`„˜ž‡hˆH.€ „€„˜žĘ€^„€`„˜ž‡hˆH.‚ „P„L’ĘP^„P`„L’‡hˆH.„Š„˜žĘŠ^„Š`„˜žo(.€ „ „˜žĘ ^„ `„˜ž‡hˆH.‚ „p„L’Ęp^„p`„L’‡hˆH.€ „@ „˜žĘ@ ^„@ `„˜ž‡hˆH.€ „„˜žĘ^„`„˜ž‡hˆH.‚ „ą„L’Ęą^„ą`„L’‡hˆH.€ „°„˜žĘ°^„°`„˜ž‡hˆH.€ „€„˜žĘ€^„€`„˜ž‡hˆH.‚ „P„L’ĘP^„P`„L’‡hˆH.„Š„˜žĘŠ^„Š`„˜žo(.„ „˜žĘ ^„ `„˜ž.‚„p„L’Ęp^„p`„L’.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.‚„ą„L’Ęą^„ą`„L’.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.‚„P„L’ĘP^„P`„L’.„Š„˜žĘŠ^„Š`„˜žo(()€ „ „˜žĘ ^„ `„˜ž‡hˆH.‚ „p„L’Ęp^„p`„L’‡hˆH.€ „@ „˜žĘ@ ^„@ `„˜ž‡hˆH.€ „„˜žĘ^„`„˜ž‡hˆH.‚ „ą„L’Ęą^„ą`„L’‡hˆH.€ „°„˜žĘ°^„°`„˜ž‡hˆH.€ „€„˜žĘ€^„€`„˜ž‡hˆH.‚ „P„L’ĘP^„P`„L’‡hˆH.„ „0żĘ ^„ `„0żo()„„˜žĘ^„`„˜žo()‚„Ų „L’ĘŲ ^„Ų `„L’.€„Ø „˜žĘØ ^„Ø `„˜ž.€„x„˜žĘx^„x`„˜ž.‚„H„L’ĘH^„H`„L’.€„„˜žĘ^„`„˜ž.€„č„˜žĘč^„č`„˜ž.‚„ø„L’Ęø^„ø`„L’.„Š„˜žĘŠ^„Š`„˜žo(.€„ „˜žĘ ^„ `„˜ž.‚„p„L’Ęp^„p`„L’.€„@ „˜žĘ@ ^„@ `„˜ž.€„„˜žĘ^„`„˜ž.‚„ą„L’Ęą^„ą`„L’.€„°„˜žĘ°^„°`„˜ž.€„€„˜žĘ€^„€`„˜ž.‚„P„L’ĘP^„P`„L’.„Ā„˜žĘĀ^„Ā`„˜ž>*o()€„’„˜žĘ’^„’`„˜ž.‚„b„L’Ęb^„b`„L’.€„2 „˜žĘ2 ^„2 `„˜ž.€„ „˜žĘ ^„ `„˜ž.‚„Ņ„L’ĘŅ^„Ņ`„L’.€„¢„˜žĘ¢^„¢`„˜ž.€„r„˜žĘr^„r`„˜ž.‚„B„L’ĘB^„B`„L’.„Š„˜žĘŠ^„Š`„˜žo(()€ „ „˜žĘ ^„ `„˜ž‡hˆH.‚ „p„L’Ęp^„p`„L’‡hˆH.€ „@ „˜žĘ@ ^„@ `„˜ž‡hˆH.€ „„˜žĘ^„`„˜ž‡hˆH.‚ „ą„L’Ęą^„ą`„L’‡hˆH.€ „°„˜žĘ°^„°`„˜ž‡hˆH.€ „€„˜žĘ€^„€`„˜ž‡hˆH.‚ 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