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

Q-120- CH-4 Book 2 - Usha Pub. +2 Book 2020 - Solution

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: –

 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

## Check Out the Solution of all questions of this chapter:

The solution to all questions of Chapter No. 14 – Accounting Ratios Class 12 Usha Publication – 2024 is shown as follows, click on the image of the question to get the solution.

Question 03 Chapter 4 of +2-B – USHA Publication 12 Class

Question 09 Chapter 4 of +2-B – USHA Publication 12 Class

Question 15 Chapter 4 of +2-B – USHA Publication 12 Class

Question 21 Chapter 4 of +2-B – USHA Publication 12 Class

Question 27 Chapter 4 of +2-B – USHA Publication 12 Class

Question 32 Chapter 4 of +2-B – USHA Publication 12 Class

Question 38 Chapter 4 of +2-B – USHA Publication 12 Class

Question 44 Chapter 4 of +2-B – USHA Publication 12 Class

Question 50 Chapter 4 of +2-B – USHA Publication 12 Class

Question 56 Chapter 4 of +2-B – USHA Publication 12 Class

Question 62 Chapter 4 of +2-B – USHA Publication 12 Class

Question 68 Chapter 4 of +2-B – USHA Publication 12 Class

Question 74 Chapter 4 of +2-B – USHA Publication 12 Class

Question 80 Chapter 4 of +2-B – USHA Publication 12 Class

Question 86 Chapter 4 of +2-B – USHA Publication 12 Class

Question 92 Chapter 4 of +2-B – USHA Publication 12 Class

Question 98 Chapter 4 of +2-B – USHA Publication 12 Class

Question 104 Chapter 4 of +2-B – USHA Publication 12 Class

Question 110 Chapter 4 of +2-B – USHA Publication 12 Class

Question 116 Chapter 4 of +2-B – USHA Publication 12 Class

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## Chapter-Wise Solution of Usha Publication Accountancy – Part 2 Class 12 – Session 2024-25 as per the PSEB curriculum

Check out Solutions to all questions of the every chapter shown as under. The Solution of Accountancy – Part 2 Class 12 – Session 2024-25 is provided as per the new book published by Usha Publication.

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

Chapter No. 11 – Financial Statements of a Company

Chapter No. 12 – Financial Statement Analysis

Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size

Chapter No. 14 – Accounting Ratios

Chapter No. 15 – Cash Flow Statement

## Check out Part 1 of both books.

In Class 12th the accountancy has 2 books i.e. Part 1 and Part 2. The Books related to the Part 1 are shown above. but If you want to know more about Part 1, you can check it out from the following links. We have provided the links to both books i.e. Accountancy Part 1 by Usha Publication and Advanced Accountancy Part 2 by Unimax Publication.

1. Accountancy – Part 1 Class 12 – Session 2024-25 By Usha Publication

2. Advanced Accountancy Part 1 Class 12 by Unimax Publication