Question 120 Chapter 4 of +2-B - USHA Publication 12 Class

Question 120 Chapter 4 of +2-B

Miscellaneous (Analytical Questions)

120. (Return on Capital Employed) From the following Balance sheet of ABC Ltd. as on 31st March 2018.

BALANCE SHEET
Particulars	₹
I. Equity and Liabilities
Shareholders’ Funds
Share Capital	20,00,000
Reserves and Surplus
Profit for the year	12,00,000
Reserve	5,00,000
Underwriting Commission	(1,00,000)
Non Current Liabilities
Long term Borrowings
10% Loans	10,00,000
Current Liabilities
Trade Payable	8,00,000
	54,00,000
II. Assets :
Non-Current Assets
Tangible Assets
Fixed Assets	29,00,000
Current Assets	25,00,000
	54,00,000

Calculate return on capital employed

The solution of Question 120 Chapter 4 of +2-B: –

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Profit before Interest & Tax	=	₹ 12,00,000
Add Interest	=	₹ 1,00,000
	=	₹ 13,00,000
Capital Employed(Asset side)	=	Fixed Assets + Current Assets – Current Liabilities
	=	₹ 29,00,000 + ₹ 25,00,000 – 8,00,000
	=	₹ 46,00,000
Capital Employed(Liabilities side)	=	Share Capital + Reserve and Profit + Loans – Underwriting Commission
	=	₹ 2900,000 + ₹ 17,00,000 + ₹ 10,00,000 – ₹ 1,20,000
	=	₹ 46,00,000

Return on Capital Employed	=	Profit before Interest & Tax	X	100
		Capital Employed

	=	₹ 13,00,000	X	100
		₹ 46,00,000
	=	28.26%

End of Solution

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Question 120 Chapter 4 of +2-B – USHA Publication 12 Class

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Question 121 Chapter 4 of +2-B – USHA Publication 12 Class

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Chapter No. 8 – Company Accounts (Share Capital)

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