A Ratio Analysis
Liquidity ratios
1) From the following compute Current ratio
Debtor: 200000, Prepaid expenses: 20000, Cash: 60000, Short term
investment: 40000,
Machinery: 14,000, Bills payable: 40000, Creditors: 80000, Debentures: 400000,
Stock: 80000,
Expenses payable: 80000
2) Calculate the current ratio
3) Calculate Current ratio. Working capital: 30,000, Total debt: 65,000, Long term debt: 50,000.
4) Total assets: 2,20,000, Fixed assets: 1,00,000, Capital employed:
2,00,000.Calculate current ratio.
5) A company had current assets of `300000 and current liabilities of `2,80,000.Afterwards it purchased goods for `40,000 on credit. Calculate current ratio after the purchase.
6) Current liabilities: 2,00,000, Current ratio: 2.5: 1. It paid `50,000 to credito` Calculate current ratio after the payment.
7) A firm had Current assets: `6,00,000. It then paid a Current liabilities: `1,20,000. After the payment the Current ratio was 2:1. Determine the size of Current liabilities and working capital after and before the payment was made.
8) The Current ratio is 1.5:1 when Current Assets is `12,00,000 and Current liabilities is ` 8,00,000. The accountant of the firm is interested in maintaining a current ratio of 2:1 by paying off a part of the current liabilities. Compute the
amount of Current liabilities that should be paid so that the current ratio at the
level of 2:1 may be maintained.
9) The ratio of current assets (Rs20,00,000) to Current liabilities (`8,00,000) is 2.5:1. The accountant of the firm is interested in maintaining a current ratio of 2 :1 by acquiring some current assets on credit. You are required to suggest him the amount of current assets which must be acquired for this purpose.
10) Calculate liquid ratio from the following information: Current liabilities:
1,00,000, Current assets: 1,60,000, Stock: 50,000, Prepaid expenses –10,000,
Debtors: 60,000
11) From the following data calculate the current ratio: Liquid assets: 75,000,
Stock: 20,000, Prepaid expenses: 5,000, Working capital: 60,000
12) The current ratio of ABC ltd is 4.5: 1 and the liquid ratio is 3:1. Stock is 6,00,000. What are the current liabilities?
13) Total current liabilities of Rohan ltd. are 10,00,000 and acid test ratio is 3:1.
Stock is 5,00,000. Find Current assets and Current ratio.
14) X ltd has a liquid ratio 2:1. If its stock is 40,000 and its current liabilities are `1,00,000. Find out its Current ratio.
15) Quick ratio is 1.5 Current assets 2,00,000, Current liabilities 80,000.
Calculate the value of stock.
16) A firm has current ratio of 4:1 and quick ratio of 2.5:1. Assuming inventories are 45,000. Find current assets and total current liabilities.
17) Current ratio is 2.5, working capital is 1,20,000. Calculate the amount of current assets and current liabilities.
Turnover ratios/ Activity ratios
18) From the following calculate inventory turnover ratio: Cost of sales: 9,00,000,
Opening stock: 2,00,000, Closing stock: 2,50,000
19) Opening stock: 58,000, Purchases: 4,82,000, Sales: 6,40,000, Gross profit
ratio is 25% of sales. Calculate inventory turnover ratio.
20) Opening stock: 58,000, Closing stock: 62,000, Sales: 6,00,000, Gross profit 25 % on cost.
Calculate inventory turnover ratio.
21) From the following data calculate Stock turnover ratio: Total sales: 4,40,000,
Sales returns:
40,000, Gross profit: 1,00,000, Closing stock: 1,20,000, Excess of closing stock over opening stock: 40,000.
22) `4,00,000 is the cost of goods sold, inventory turnover ratio: 8 times.
Opening stock is 1.5 times than the stock at the end. Calculate values of opening and closing stock.
23) From the following details calculate inventory turnover ratio: Cost of goods
sold: 9,00,000
Stock at the beginning of the year: 2,50,000, Stock at the end of the year: 3,50,000
24) Calculate stock turnover ratio from the following data: Stock at the beginning: 40,000, Stock at the end: 20,000, Purchases: 1,00,000, Carriage
inwards: 10,000, Sales: 2,00,000
25) Calculate stock turnover ratio: Opening stock: 58,000, Closing stock: 62,000,
Sales: 6,40,000, Ratio of gross profit on sales 25%
26) From the following details calculate the value of opening stock: Closing
stock: 1,36,000
Total sales: 9,60,000(including cash sales: `2,40,000) Total purchases: 7,20,000(including credit purchases `4,78,400) Goods are sold at a profit of 25% on cost.
27) `4,00,000 is the cost of sales of a concern during 2002. If inventory turnover is 8 times, calculate inventories at the end of the year. Inventories at the end are 1.5 times than that in the beginning.
28) A trader carries an average stock of `80,000 (cost). His stock turnover ratio is 8 times. If he sells goods at a profit of 20% on sales find out his profit.
29) Calculate Debtors turnover ratio from the following:
Total sales for 2005: 4,00,000, Cash sales for 2005: 80,000, Debtors as on jan 1, 2005: 70,000
Debtors as on dec 31, 2005: 1,10,000
30) From the following information calculate Debtors turnover ratio:
Opening Debtors: 40,000, Closing Debtors: 50,000, Credit Sales: 2,25,000, Cash
sales: 1,75,000.
Provision for doubtful debts: Opening: 4,000, Closing: 5,000
31) Calculate debtors turnover ratio: closing debtors: 80,000, Cash sales being 25%
of credit
sales, excess of closing debtors over opening debtors: 40,000 , Total sales :
3,00,000
32) From the following details calculate the debtors turnover ratio: Total sales for the year: 3,50,000,
Cash sales: 20% of total sales, sales returns out of credit sales: 10000, debtors:
opening bal:
16,000, closing bal: 24,000
33) Calculate the amount of opening debtors and closing debtors from the following data:
Debtors turnover ratio: 4 times Cost of goods sold:12,40,000, Gross profit ratio:
20%
closing debtors were 40,000 more than at the beginning, cash sales being 33 1\3 % of credit sales.
34)Calculate the working capital turnover ratio from the following: Cost of goods
sold: 3,00,000,
Current assets: 2,00,000, Current liabilities: 1,50,000.
35) Calculate the working capital turnover ratio: C.A: 18,00,000, Total sales:
61,00,000, Current
Liabilities: 6,00,000, Sales return: 1,00,000
36) From the following information calculate working capital turnover ratio: Gross profit at 25% on cost. Gross profit: 10,00,000, Equity share capital: 20,00,000, Reserves and surplus: 4,00,000, Long term loans: 6,00,000, Fixed assets: 20,00,000
Please click on below link to download CBSE Class 12 Accountancy Ratio Analysis Worksheet Set B
