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Question 02 Chapter 4 of +2-B
I. Liquidity Ratios
2. (Current Ratio From Total Assets & Total Liabilities) Calculate the current ratio from the following information.
| Particular | ₹ | Particular | ₹ |
| Total Assets | 2,50,000 | Long term Liabilities | 50,000 |
| Fixed Assets | 1,00,000 | Investment | 1,00,000 |
| Shareholders Fund | 1,75,000 |
| Total Assets | = | Fixed Assets + Investment + Current Assets |
| ₹ 2,50,000 | = | ₹ 1,00,000 + ₹ 1,00,000 + Current Assets |
| Current Assets | = | ₹ 50,000 |
| Total Assets | = | Total Liabilities (Shareholder’s Fund + Long term Liabilities + Current Liabilities) |
| ₹ 2,50,000 | = | ₹ 1,75,000 + ₹ 50,000 + Current Liabilities |
| Current Liabilities | = | ₹ 25,000 |
| Current Ratio= | Current Assets |
| Current Liabilities |
| Current Ratio= | |
| 25,000 |
Current Ratio=2:1
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Accounting & Commerce Educator
Sarbjit Singh holds a B.Com and M.Com degree and has over 12 years of teaching experience in double entry bookkeeping, financial accounting, and business studies.
This guide covers "Question 02 Chapter 4 of +2-B - USHA Publication 12 Class", focusing on key definitions, step-by-step concepts, applications, and revision guidelines relevant to USHA Publication Part 2 volume I.
It is primarily curated for Class 11 and Class 12 high school commerce, accounting, and economics students, as well as aspirants preparing for board exams or CA Foundation.
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