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Question 30 Chapter 4 of +2-B
II. Proprietary Ratio
30. (Proprietary Ratio) From the following particular calculate Proprietary Ratio :
| Particular | ₹ |
| I. Equity and Liabilities | |
| Shareholders’ Funds | |
| Equity Share Capital: Subscribed and Paid-up | 2,00,000 |
| Preference Share Capital: Subscribed and Paid-up | 2,00,000 |
| Reserves and Surplus | |
| Accumulated Profits | 65,000 |
| Securities Premium Reserve | 10,000 |
| 2. Non-Current Liabilities | |
| Long-term Borrowing : | |
| Mortgage Loan | 40,000 |
| 3. Current Liabilities | 40,000 |
| 5,55,000 | |
| II. Assets : | |
| 1. Non-Current Assets | |
| Fixed Assets | |
| Tangible Assets | 4,80,000 |
| 2. Current Assets | 75,000 |
| 5,55,000 |
| Proprietary Ratio | = | Proprietor’s Funds |
| Total Assets |
| Proprietor’s Funds | = | Equity Share Capital +Preference Share Capital + Accumulated Profits + Securities Premium Reserve |
| = | ₹ 2,00,000 + ₹ 2,00,000 + ₹ 65,000 + ₹ 10,000 | |
| = | ₹ 4,75,000 | |
| Total Assets | = | Non-Current Assets + Current Assets |
| = | ₹ 4,80,000 + ₹ 75,000 | |
| = | ₹ 5,55,000 |
| Proprietary Ratio | = | ₹ 4,75,000 |
| ₹ 5,55,000 | ||
| = | 0.855: 1 |
| Proprietary Ratio | = | Proprietor’s Funds | X | 100 |
| Total Assets | ||||
| = | ₹ 4,75,000 | X | 100 | |
| ₹ 5,55,000 | ||||
| Proprietary Ratio | = | 85.5% |
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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 30 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.
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