# Question 25 Chapter 4 of +2-B – USHA Publication 12 Class

Q-25- CH-4 Book 2 - Usha Pub. +2 Book 2020 - Solution

Question 25 Chapter 4 of +2-B

II. Solvency (Long-Term) Ratio

25. (Debt Equity Ratio) Calculate Debt Equity Ratio from the Balance Sheet of X Limited as on 31st March 2018:

 Particular Note No. ₹ I. Equity and Liabilities Shareholders’ Funds Equity Share Capital 80,000 Shares of ₹10 each fully paid up 8,00,000 11% Redeemable Preference Share Capital 4,000 shares of ₹100 each fully paid up 4.00.000 Reserves and Surplus Securities Premium Reserve 80,000 General Reserve 5,80,000 Surplus i.e.. balance in statement of Profit and Loss 1,40,000 Non-Current Liabilities Long-term Borrowing : 12% Debentures 10,00,000 10,000 Debentures of ₹100 each Current Liabilities Trade Payable 2,20,000 Outstanding Expenses 60,000 Provisions Provision for Taxation 2,20,000 35,00,000 II. Assets : Non-Current Assets Tangible Assets Land and Building 6,20,000 Plant and Machinery 12,00,000 Furniture and Fittings 1,80,000 Current Assets Inventory 5,30,000 Trade Receivable 6,05,000 Cash at Bank 3,00,000 Cash in hand 65,000 35,00,000

## The solution of Question 25 Chapter 4 of +2-B: –

 Debt Equity Ratio = Debt Shareholders Funds
 Debt = 12% Debentures = ₹ 10,00,000 Shareholders Funds = Equity Share Capital + Preference Share Capital + Securities Premium Reserve + General Reserve + Balance of Statement of P&L = ₹ 8,00,000 + ₹ 4,00,000 + ₹ 80,000 + ₹ 5,80,000 + ₹ 1,40,000 = ₹ 20,000,00
 Debt Equity Ratio = ₹ 10,00,000 ₹ 20,00,000 = 1: 2

What are Liquidity Ratios – Formulas and Examples

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

Question 10 Chapter 4 of +2-B – USHA Publication 12 Class

Question 16 Chapter 4 of +2-B – USHA Publication 12 Class

Question 22 Chapter 4 of +2-B – USHA Publication 12 Class

Question 28 Chapter 4 of +2-B – USHA Publication 12 Class

Question 33 Chapter 4 of +2-B – USHA Publication 12 Class

Question 39 Chapter 4 of +2-B – USHA Publication 12 Class

Question 45 Chapter 4 of +2-B – USHA Publication 12 Class

Question 51 Chapter 4 of +2-B – USHA Publication 12 Class

Question 57 Chapter 4 of +2-B – USHA Publication 12 Class

Question 63 Chapter 4 of +2-B – USHA Publication 12 Class

Question 69 Chapter 4 of +2-B – USHA Publication 12 Class

Question 75 Chapter 4 of +2-B – USHA Publication 12 Class

Question 81 Chapter 4 of +2-B – USHA Publication 12 Class

Question 87 Chapter 4 of +2-B – USHA Publication 12 Class

Question 93 Chapter 4 of +2-B – USHA Publication 12 Class

Question 99 Chapter 4 of +2-B – USHA Publication 12 Class

Question 105 Chapter 4 of +2-B – USHA Publication 12 Class

Question 111 Chapter 4 of +2-B – USHA Publication 12 Class

Question 117 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