ACCOUNTING RATIOS T.S.GREWAL CH-3 (Debt to Capital Employed Ratio) Que No-72,73,74,75,76,77,78 скачать в хорошем качестве

ACCOUNTING RATIOS T.S.GREWAL CH-3 (Debt to Capital Employed Ratio) Que No-72,73,74,75,76,77,78

ACCOUNTING RATIOS T.S.GREWAL CH-3 (Debt to Capital Employed Ratio) Que No-72,73,74,75,76,77,78 Class 12 Accounts Session 2023-24 Debt to Capital Employed Ratio 72. From the following information, calculate Debt to Capital Employed Ratio: Shareholders' Funds Long-term Borrowings (9% Debentures) Current Liabilities Non-current Assets Current Assets 73. From the following information, calculate Debt to Capital Employed Ratio: Capital Employed Investments ₹ 87,00,000 Cash and Cash Equivalents 4,80,000 Equity Share Capital 14,00,000 8% Debentures Machinery Trade Receivables 8,00,000 Capital Reserve Surplus, i.e., Balance in Statement of Profit & Loss: (1,00,000). 74. From the following, calculate 'Debt to Capital Employed Ratio': 9% Debentures 8% Public Deposits Long-term Provisions Equity Share Capital Reserves and Surplus 75. Calculate Debt to Capital Employed Ratio from the following information: Shareholders' Funds Non-current Liabilities: Long-term Borrowings Long-term Provisions Non-current Assets: Property, Plant and Equipment and Intangible Assets Non-current Investments Current Assets ₹ 24,00,000 12,00,000 28,00,000 [Ans.: 0.33: 1.] ₹ 7,20,000 45,00,000 36,00,000 6,80,000 [Ans.: 0.41: 1.] ₹ [Ans.: 0.41: 1.] ₹ 17,50,000 37,50,000 12,50,000 1,02,50,000 23,75,000 [Ans.: 0.43: 1.] 76. Calculate Debt to Capital Employed Ratio from the following information: Total Debts 60,00,000; Current Assets 25,00,000; Non-Current Assets 95,00,000; Working Capital 5,00,000. [Ans.: 0.4: 1.] Accounting Ratios 3.113 77. From the following, calculate Debt to Capital Employed Ratio: 10% Preference Share Capital 5,00,000; Equity Share Capital 15,00,000; Securities Premium ₹ 1,00,000; Reserves and Surplus ₹ 2,00,000; 9% Loan from IDBI 30,00,000. [Hint: Securities Premium is already included in Reserves and Surplus.] [Ans.: 0.58: 1.] 78. From the following Balance Sheet of Varun Ltd. as at 31st March, 2023, calculate Debt to Capital Employed Ratio: Particulars 1. EQUITY AND LIABILITIES Note No. ₹ 15,00,000 1. Shareholders' Funds (a) Share Capital (b) Reserves and Surplus 2. Non-Current Liabilities Long-term Borrowings 3. Current Liabilities (a) Short-term Borrowings (b) Trade Payables Total II. ASSETS 1. Non-Current Assets Property, Plant and Equipment and Intangible Assets: (a) Property, Plant and Equipment (b) Non-current Investments 2. Current Assets (a) Current Investments (b) Inventories (c) Cash and Cash Equivalents Total (i) Sale of Machinery at a loss of 50,000. 36,00,000 4,50,000 6,50,000 [Ans.: 0.33: 1.] #msacademyaccounts #tsgrewal2023 #accountancy #accounts #debttocapitalemployed #accountingratios