# Question 20 Chapter 4 of +2-B – USHA Publication 12 Class

Q-20- CH-4 Book 2 - Usha Pub. +2 Book 2020 - Solution

Question 20 Chapter 4 of +2-B

I. Liquidity Ratios

20. A firm had current assets of ₹ 2,00,000. It then paid a current liability of ₹ 50,000. After this payment the current ratio was 2 : 1. Determine the size of current liabilities and working capital after and before the payment was made.

## The solution of Question 20 Chapter 4 of +2-B: –

 Current Assets before payment = ₹ 2,00,000 Current Liabilities paid = ₹ 50,000 Current Assets after payment of Current Liabilities = ₹ 1,50,000 Current Ratio after payment current liabilities = 2 : 1 Current Assets = 1,50,000 or 2
 Current Liabilities = ₹ 1,50,000 2
 Current Liabilities = ₹ 75,000 = ₹ 75,000 + ₹ 50,000 Current Liabilities before payment = ₹ 1,25,000

Working Capital

Before payment of Current Liabilities

 Working Capital = Current Assets – Current Liability = ₹ 2,00,000 – ₹ 1,25,000 = ₹ 75,000

After payment of Current Liabilities

 Working Capital = Current Assets – Current Liability = ₹ 1,50,000 – ₹ 75,000 = ₹ 75,000

What are Liquidity Ratios – Formulas and Examples

Comment if you have any question.

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

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

Question 18 Chapter 4 of +2-B – USHA Publication 12 Class

Question 24 Chapter 4 of +2-B – USHA Publication 12 Class

Question 30 Chapter 4 of +2-B – USHA Publication 12 Class

Question 35 Chapter 4 of +2-B – USHA Publication 12 Class

Question 41 Chapter 4 of +2-B – USHA Publication 12 Class

Question 47 Chapter 4 of +2-B – USHA Publication 12 Class

Question 53 Chapter 4 of +2-B – USHA Publication 12 Class

Question 59 Chapter 4 of +2-B – USHA Publication 12 Class

Question 65 Chapter 4 of +2-B – USHA Publication 12 Class

Question 71 Chapter 4 of +2-B – USHA Publication 12 Class

Question 77 Chapter 4 of +2-B – USHA Publication 12 Class

Question 83 Chapter 4 of +2-B – USHA Publication 12 Class

Question 89 Chapter 4 of +2-B – USHA Publication 12 Class

Question 95 Chapter 4 of +2-B – USHA Publication 12 Class

Question 101 Chapter 4 of +2-B – USHA Publication 12 Class

Question 107 Chapter 4 of +2-B – USHA Publication 12 Class

Question 113 Chapter 4 of +2-B – USHA Publication 12 Class

Question 119 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