Question
46:
Shareholders' Funds ` 1,60,000; Total Debts ` 3,60,000; Current
Liabilities ` 40,000.
Calculate Total Assets to Debt Ratio.
Answer:
Total Debts = 3,60,000
Shareholders’ Funds = 1,60,000
Current Liabilities = 40,000
Total Assets = Total Debts + Shareholders’ Funds
= 3,60,000 + 1,60,000 = 5,20,000
Long-term Debts = Total Debt − Current Liabilities
= 3,60,000 − 40,000 = 3,20,000
Total assets to Debt ratio= Total
assets / Debt =5,20,000/3,20,000=13:8 or 1.625:1
Question
47:
Total Debt ` 60,00,000; Shareholders' Funds ` 10,00,000; Reserves and Surplus ` 2,50,000; Current Assets ` 25,00,000; Working Capital ` 5,00,000. Calculate Total Assets to Debt Ratio.
Answer:
Total Assets to Debt Ratio = Total Assets/Long Term Debt
Working Capital = Current Assets – Current Liabilities
5,00,000 =
25,00,000 – Current Liabilities
Current Liabilities = ` 20,00,000
Long Term Debts = Total Debt – Current Liabilities
= 60,00,000 – 20,00,000
= ` 40,00,000
Total Assets = Total Liabilities = Total Debt + Shareholders’ Funds
= 60,00,000 + 10,00,000
= ` 70,00,000
Total Assets to Debt Ratio = 70,00,000/40,00,000 = 7 : 4 or 1.75 : 1
Question
48:
Total Debt `15,00,000; Current Liabilities `5,00,000; Capital Employed `15,00,000. Calculate Total Assets to Debt Ratio.
Answer:
Total Assets to Debt Ratio = Total Assets/Long Term Debt
Capital Employed = Total Assets – Current Liabilities
15,00,000 =
Total Assets – 5,00,000
Total Assets = ` 20,00,000
Long Term Debt = Total Debt – Current Liabilities
= 15,00,000 – 5,00,000
= ` 10,00,000
Total Assets to Debt Ratio = 20,00,000/10,00,000 = 2 : 1
Question
49:
Calculate Total Assets to Debt Ratio from the following information:
|
|
|
|
|
|
|
|
Particulars |
` |
Particulars |
` |
||
|
Total
Assets |
15,00,000 |
Bills
Payable |
60,000 |
||
|
Total
Debts |
12,00,000 |
Bank
Overdraft |
50,000 |
||
|
Creditors |
90,000 |
Outstanding
Expenses |
20,000 |
||
Answer:
Total
Assets = ` 15,00,000
Current Liabilities = Creditors + Bills Payable + Bank Overdraft + Outstanding
Expenses
= ` 90,000 + ` 60,000 + ` 50,000 + ` 20,000 = ` 2,20,000
Long-Term Debt = Total Debt – Current Liabilities
= ` 12,00,000 – ` 2,20,000 = ` 9,80,000
Total assets to Debt ratio=
Total assets / Long-Term Debt =15,00,000/9,80,000=1.53:1
Question
50:
Total Debt `12,00,000; Shareholders' Funds `2,00,000; Reserves and Surplus `50,000; Current Assets `5,00,000; Working Capital `1,00,000. Calculate Total Assets to Debt Ratio.
Answer:
|
Working Capital |
= |
Current Assets-Current Liabilities |
|
1,00,000 |
= |
5,00,000-Current Liabilities |
|
Current Liabilities |
= |
` 4,00,000 |
|
Debt |
= |
Total Debt-Current Liabilities |
|
|
= |
12,00,000 - 4,00,000 |
|
|
= |
` 8,00,000 |
|
Total Assets |
= |
Shareholders' Funds+ Total Debt |
|
|
= = |
2,00,000+12,00,000 ` 14,00,000 |
|
Total Assets to Debt Ratio |
= |
Total Assets/Debt |
|
|
= = |
14,00,000/8,00,000 1.75:1 |
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Ts Grewal Solution 2022-2023
Class 12 / Volume – 3
Chapter 4 – Accounting Ratios
Question No. 1 To 5
Question No. 6 To 10
Question No. 11 To 15
Question No. 16 To 20
Question No. 21 To 25
Question No. 26 To 30
Question No. 31 To 35
Question No. 36 To 40
Question No. 41 To 45
Question No. 46 To 50
Question No. 51 To 55
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Question No. 61 To 65
Question No. 66 To 70
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Question No. 81 To 85
Question No. 86 To 90
Question No. 91 To 95
Question No. 96 To 100
Question No. 101 To 105
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