CBSE Class 12 Accountancy Ratio Analysis Worksheet Set B

Access the latest CBSE Class 12 Accountancy Ratio Analysis Worksheet Set B. We have provided free printable Class 12 Accountancy worksheets in PDF format, specifically designed for Part 2 Chapter 5 Accounting Ratios. These practice sets are prepared by expert teachers following the 2025-26 syllabus and exam patterns issued by CBSE, NCERT, and KVS.

Part 2 Chapter 5 Accounting Ratios Accountancy Practice Worksheet for Class 12

Students should use these Class 12 Accountancy chapter-wise worksheets for daily practice to improve their conceptual understanding. This detailed test papers include important questions and solutions for Part 2 Chapter 5 Accounting Ratios, to help you prepare for school tests and final examination. Regular practice of these Class 12 Accountancy questions will help improve your problem-solving speed and exam accuracy for the 2026 session.

Download Class 12 Accountancy Part 2 Chapter 5 Accounting Ratios Worksheet PDF

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
CBSE Class 12 Accountancy Ratio Analysis Worksheet Set B 1
 
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

Part 1 Chapter 01 Accounting for Partnership Basic Concepts
CBSE Class 12 Accountancy Accounting For Partnership Firms Worksheet Set A
CBSE Class 12 Accountancy Accounting For Partnership Firms Worksheet Set B
CBSE Class 12 Accountancy Fundamentals Partnership Worksheet Set A
CBSE Class 12 Accountancy Fundamentals Partnership Worksheet Set B
CBSE Class 12 Accountancy Fundamentals Partnership Worksheet Set C
CBSE Class 12 Accountancy Fundamentals Partnership Worksheet Set D
CBSE Class 12 Accountancy Fundamentals Worksheet Set A
CBSE Class 12 Accountancy Fundamentals Worksheet Set B
CBSE Class 12 Accountancy Partnership Volume Worksheet
Part 1 Chapter 02 Reconstitution of a Partnership Firm Admission of a Partner
CBSE Class 12 Accountancy Admission of A Partner Worksheet Set A
CBSE Class 12 Accountancy Admission of A Partner Worksheet Set B
CBSE Class 12 Accountancy Admission of A Partner Worksheet Set C
CBSE Class 12 Accountancy Change in Profit Sharing Worksheet Set A
CBSE Class 12 Accountancy Change in Profit Sharing Worksheet Set B
CBSE Class 12 Accountancy Change in Profit Sharing Worksheet Set C
CBSE Class 12 Accountancy Goodwill Nature And Valuation Worksheet Set A
CBSE Class 12 Accountancy Goodwill Nature And Valuation Worksheet Set B
CBSE Class 12 Accountancy Goodwill Nature And Valuation Worksheet Set C
Part 1 Chapter 03 Reconstitution of a Partnership Firm Retirement/Death of a Partner
CBSE Class 12 Accountancy Death of A Partner Worksheet Set A
CBSE Class 12 Accountancy Death of A Partner Worksheet Set B
CBSE Class 12 Accountancy Retirement of A Partner Worksheet Set A
CBSE Class 12 Accountancy Retirement of A Partner Worksheet Set B
CBSE Class 12 Accountancy Retirement of A Partner Worksheet Set C
CBSE Class 12 Accountancy Retirement of A Partner Worksheet Set D
CBSE Class 12 Accountancy Retirement or Death of a Partner Worksheet Set A
CBSE Class 12 Accountancy Retirement or Death of a Partner Worksheet Set B
Part 1 Chapter 04 Dissolution of Partnership Firm
CBSE Class 12 Accountancy Dissoultion of Partnership Firm Worksheet Set A
CBSE Class 12 Accountancy Dissoultion of Partnership Firm Worksheet Set B
CBSE Class 12 Accountancy Dissoultion of Partnership Firm Worksheet Set C
Part 2 Chapter 01 Accounting for Share Capital
CBSE Class 12 Accountancy Accounting For Companies Worksheet
CBSE Class 12 Accountancy Accounting For Share Capital Worksheet
Part 2 Chapter 02 Issue and Redemption of Debentures
CBSE Class 12 Accountancy Issue And Redemption of Debentures Worksheet Set A
CBSE Class 12 Accountancy Issue And Redemption of Debentures Worksheet Set B
CBSE Class 12 Accountancy Issue And Redemption of Debentures Worksheet Set C
Part 2 Chapter 03 Financial Statements of a Company
CBSE Class 12 Accountancy Financial Statements of A Company Worksheet
Part 2 Chapter 04 Analysis of Financial Statements
CBSE Class 12 Accountancy Analysis of Financial Statements Worksheet
CBSE Class 12 Accountancy Tools of Analysis Worksheet Set A
CBSE Class 12 Accountancy Tools of Analysis Worksheet Set B
Part 2 Chapter 05 Accounting Ratios
CBSE Class 12 Accountancy Ratio Analysis Worksheet Set A
CBSE Class 12 Accountancy Ratio Analysis Worksheet Set B
CBSE Class 12 Accountancy Ratio Analysis Worksheet Set C
Part 2 Chapter 06 Cash Flow Statement
CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set A
CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set B
CBSE Class 12 Accountancy Cash Flow Statement Worksheet Set C
z More Worksheets for Class 12 Accountancy
CBSE Class 12 Accountancy All Chapters Question Bank
CBSE Class 12 Accountancy All Chapters Worksheet
CBSE Class 12 Accountancy Worksheet Set A Solved
CBSE Class 12 Accountancy Worksheet Set B Solved
CBSE Class 12 Accountancy Worksheet Set C Solved
CBSE Class 12 Accountancy Worksheet Set D Solved
CBSE Class 12 Accountancy Worksheet Set E Solved
CBSE Class 12 Accountancy Worksheet Set F Solved
CBSE Class 12 Accountancy Worksheet Set G Solved
CBSE Class 12 Accountancy Worksheet Set H Solved
CBSE Class 12 Accountancy Worksheet Set I Solved
~ Class 12 Accountancy (Old Chapters)
CBSE Class 12 Accountancy Accounting For Not For Profit Organisation Worksheet
CBSE Class 12 Accountancy Not For Profit Organisation Worksheet Set A
CBSE Class 12 Accountancy Not For Profit Organisation Worksheet Set B

Important Practice Resources for Class 12 Accountancy

Part 2 Chapter 5 Accounting Ratios CBSE Class 12 Accountancy Worksheet

Students can use the Part 2 Chapter 5 Accounting Ratios practice sheet provided above to prepare for their upcoming school tests. This solved questions and answers follow the latest CBSE syllabus for Class 12 Accountancy. You can easily download the PDF format and solve these questions every day to improve your marks. Our expert teachers have made these from the most important topics that are always asked in your exams to help you get more marks in exams.

NCERT Based Questions and Solutions for Part 2 Chapter 5 Accounting Ratios

Our expert team has used the official NCERT book for Class 12 Accountancy to create this practice material for students. After solving the questions our teachers have also suggested to study the NCERT solutions  which will help you to understand the best way to solve problems in Accountancy. You can get all this study material for free on studiestoday.com.

Extra Practice for Accountancy

To get the best results in Class 12, students should try the Accountancy MCQ Test for this chapter. We have also provided printable assignments for Class 12 Accountancy on our website. Regular practice will help you feel more confident and get higher marks in CBSE examinations.

Where can I download the latest PDF for CBSE Class 12 Accountancy Ratio Analysis Worksheet Set B?

You can download the teacher-verified PDF for CBSE Class 12 Accountancy Ratio Analysis Worksheet Set B from StudiesToday.com. These practice sheets for Class 12 Accountancy are designed as per the latest CBSE academic session.

Are these Accountancy Class 12 worksheets based on the 2026 competency-based pattern?

Yes, our CBSE Class 12 Accountancy Ratio Analysis Worksheet Set B includes a variety of questions like Case-based studies, Assertion-Reasoning, and MCQs as per the 50% competency-based weightage in the latest curriculum for Class 12.

Do you provide solved answers for CBSE Class 12 Accountancy Ratio Analysis Worksheet Set B?

Yes, we have provided detailed solutions for CBSE Class 12 Accountancy Ratio Analysis Worksheet Set B to help Class 12 and follow the official CBSE marking scheme.

How does solving CBSE Class 12 Accountancy Ratio Analysis Worksheet Set B help in exam preparation?

Daily practice with these Accountancy worksheets helps in identifying understanding gaps. It also improves question solving speed and ensures that Class 12 students get more marks in CBSE exams.

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