# CBSE Class 12 Accountancy Ratio Analysis Worksheet Set C

Download printable Accountancy Class 12 Worksheets in pdf format, CBSE Class 12 Accountancy Ratio Analysis Worksheet Set C has been prepared as per the latest syllabus and exam pattern issued by CBSE, NCERT and KVS. Also download free pdf Accountancy Class 12 Assignments and practice them daily to get better marks in tests and exams for Grade 12. Free chapter wise worksheets with answers have been designed by Standard 12 teachers as per latest examination pattern

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

Class 12 Accountancy students should refer to the following printable worksheet in Pdf for Part 2 Chapter 5 Accounting Ratios in Grade 12. This test paper with questions and solutions for Standard 12 Accountancy will be very useful for tests and exams and help you to score better marks

### Part 2 Chapter 5 Accounting Ratios Class 12 Accountancy Worksheet Pdf

Worksheet-No 9 B Ratio Analysis

Question. Management are interested in
(a) Activity Ratios
(b) Activity Ratios and Profitability Ratios
(c) Profitability Ratios
(d) None of the options

Question. The excess of Current ratio is also treated as a sign of managerial
(a) Inefficiency
(b) Efficiency
(c) Inefficiency and Efficiency
(d) None of the options

Question. Which ratio is considered as safe margin of solvency?
(a) Liquid ratio
(b) Current ratio
(c) None of the options
(d) Current ratio

Question. Inventory ratio is a relationship between
(a) Cost of good sold and cost of average inventory
(b) Cost of good Purchased and cost of average inventory
(c) Cost of good sold and cost of average inventory and Cost of good Purchased and cost of average inventory
(d) None of the options

Question. Current Ratio is 3:4, Current Liabilities Rs. 24000, the amount of current assets will be
(a) Rs 18000
(b) Rs 15000
(c) Rs 16000
(d) Rs 20000

Question. Capital Employed is equal to
(a) Total Assets-Total Liabilities
(b) Total Assets
(c) Fixed Capital+Working Capital
(d) Total Liabilities

Question. A low Stock turnover indicates
(a) Over investment in stock
(b) Monopoly situation
(c) Solvency Position
(d) None of the options

Question. Which ratio indicates the long-term or future solvency position of the business
(a) Net Profit Ratio
(b) Equity ratio
(c) Gross Profit Ratio
(d) None of the options

Question. When ratios are calculated on the basis of accounting information, they are called
(a) Accounting ratios
(b) Working Capital Ratio
(c) Profit ratio
(d) None of the options

Question. Patents and Copyrights fall under the category of:
(a) Current Assets
(b) Liquid Assets
(c) Intangible Assets
(d) None of Above

Question. Which ratio is not a part of Solvency Ratio?
(a) Debt to Equity Ratio
(b) Current Ratio
(c) otal Assets to Debt Ratio
(d) Proprietary Ratio

Question. Limitations of Ratio Analysis
(a) Accounting ratios ignore qualitative factors
(b) Absence of universally accepted terminology
(c) Ratios are affected by window-dressing
(d) All of the options

Question. Proprietary or equity ratio is equal to
(a) Shareholders funds/ total assets
(b) Shareholders funds+ total assets
(c) Shareholders funds- total assets
(d) None of the options

Question. Long term solvency is indicated by :
(a) Current Ratio
(b) Quick Ratio
(c) Net Profit Ratio
(d) Debt/Equity Ratio

Question. The solvency position of any firm is determined and measured with the help of
(a) Solvency ratios
(b) Activity Ratios
(c) Profitability Ratios
(d) None of the options

Question. Financial ratio analysis are conducted by which groups of analysts
(a) Managers
(b) Equity investors
(c) Long term creditors
(d) All of the options

Question. Collection of debtors
(a) Increases current ratio
(b) Has no effect on current ratio
(c) Decreases current ratio
(d) None of the options

Question. A Company’s liquid assets are Rs. 10,00,000 and its current liabilities are Rs.8,00,000. Subsequently, it purchased goods for Rs. 1,00,000 on credit. Quick ratio will be......
(a) 1.11:1
(b) 1.22:1
(c) 1.38 : 1
(d) 1.25 : 1

Question. The_____ratio may indicate the firm is experiencing stock outs and lost sales.
(a) Inventory turnover
(b) Average collection period
(c) Quick
(d) None of the options

Question. Low Current Ratio indicates
(a) Business cannot meet short term liability
(b) Business can meet long term liability
(c) Business cannot meet long term liability
(d) Business can meet short term liability

Question. Ratio of Net Sales to Net Working Capital is
(a) Profitability Ratio
(b) Liquidity Ratio
(c) None of the options
(d) Working Capital Turnover Ratio

Question. Which Items Included in Current Assets for get the current ratio
(a) All of the options
(b) Current investments
(c) Current Stock
(d) Trade receivables (bills receivable and sundry debtors less provision for doubtful debts)

Question. Credit Purchases Rs.9,60,000; Cash Purchases Rs.6,40,000; Creditors Rs.2,40,000; Bills Payable Rs.80,000. Average Payment Period will be :
(a) 3 months
(b) 4 months
(c) 2.4 months
(d) 6 months

Question. Working Capital is equal to
(a) Current Assets Current Liabilities
(b) Current Assets + Current Liabilities
(c) Current Assets/Current Liabilities
(d) None of the options

Question. Traditional Classification is further divided into the categories
(a) All of the options
(b) Income Statement Ratios
(c) Balance Sheet Ratios
(d) Composite Ratios

Question. Liquid Assets :
(a) Current Assets - Prepaid Exp.
(b) Current Assets - Inventory + Prepaid Exp.
(c) Current Assets - Inventory - Prepaid Exp.
(d) Current Assets + Inventory - Prepaid Exp.

Question. Current Assets Rs.5,00,000; Current Liabilities Rs. 1,00,000; Revenue from Operations Rs.28,00,000. Working Capital turnover Ratio will be:
(a) 7 times
(b) 5.6 times
(c) 8 times
(d) 10 times

Question. The ___________ ratios are primarily measures of return.
(a) Liquidity
(b) Profitability
(c) Activity
(d) Debt

1. Compute the current ratio and quick ratio from the following figures  extracted from X & Co. Goodwill `80,000 ; Land & Building Rs 60,000 ; Inventory Rs 13,640 ; Sundry Debtors Rs 26,150 ; Cash Rs 2,430 ;
Payments in advance Rs 3,100 ; Bills receivable Rs 1,130 ; Advance income tax paid Rs 5,000 ; Sundry creditors Rs 20,287 ; Bills payable Rs 900 ; Bank overdraft Rs 2,600 ; Provision for taxation Rs 6,200 ; Proposed Dividend Rs 4,313 ; Reserve for deferred taxation `7,000.

2. Current ratio is 2.5; working capital is Rs 60,000. Calculate the amount of current assets and current liabilities.

3. Current ratio 2:1 ; Acid test ratio 0.75 ; Current liabilities Rs 1,50,000. Calculate closing Inventory.

4. A firm had current assets of `1,50,000. It then paid a current liability of `30,000. After this payment, the current ratio was 2:1. Determine the size of current liabilities and working capital latter and before the payment was made.

5. X ltd. has a current ratio of 2.5:1 and quick ratio of 1.5:1. Its current assets are Rs 2,00,000. Calculate the value of Inventory.

6. X ltd. has a current ratio of 4.5:1 and a quick ratio of 3:1. If its inventory is Rs 72,000. Find out its Total current assets and Total current liabilities.

7. Quick ratio 1.5, Current assets Rs 1,00,000; Current liabilities Rs 40,000. Calculate the value of Inventory.

8. A business has current ratio of 3:1. Its net working capital is Rs 4,00,000 and its Inventories are valued at Rs 2,50,000. Calculate Quick ratio.

9. A firm had a current ratio of 4:1 and quick ratio of 2.5:1. Assuming inventories are Rs .22,500, Find out Total current assets and Total current liabilities.

10. X ltd. has a current ratio of 4.5:1 and quick ratio of 3:1. If its inventory is Rs 36,000, Find out its Total Current assets , Total current liabilities and Quick assets.

11. X ltd. has a current ratio of 3.5:1 and quick ratio of 2:1. If the Inventory is Rs 24,000, calculate total current liabilities and current assets.

12. A ltd. has a current ratio of 3.5:1 and acid test ratio of 2:1. If the inventory is Rs 30,000, find out its total current assets and total current liabilities.

13. Priya ltd. has a current ratio of 3:1. If its Inventory is Rs 40,000 and total current liabilities are Rs 75,000. Find out its quick ratio.

14. A business has current ratio of 3:1 and quick ratio of 1.2:1 and the working capital is Rs 1,80,000. Calculate the current liabilities and Inventory.

15. AB ltd. has a current ratio of 4.5:1 and a quick ratio of 3:1.If its Inventory is Rs 36,000 find out its current assets and current liabilities.

16. Current liabilities of a Company are Rs 2,80,000. Current ratio is 4:3 and quick ratio is 1:1. Find the value of Inventory.

17. Current liabilities of a company are Rs 3,50,000. Its current ratio is 3 and liquid ratio is 1.75. calculate the amount of current assets , liquid assets and inventory.

18. The current assets of a company are Rs 15,00,000. Its current ratio is 3 and liquid ratio is 1.25. Calculate its current liabilities, liquid assets and inventory.

19. Current liabilities of a company are Rs 80,000. Liquid ratio is 1.5:1 , current ratio is 2.5:1. Calculate the amount of quick assets, Inventory and current assets.

20. A business has a current ratio is 3:1 and quick ratio of 1.2:1. If the working capital is Rs 1,80,000 calculate the total current assets and Inventory.

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