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 |
The solution of Question 30 Chapter 4 of +2-B: –
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% |
What are Liquidity Ratios – Formulas and Examples
Comment if you have any question.
End of Solution
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Question 02 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 12 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 22 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 31 A Chapter 4 of +2-B – USHA Publication 12 Class
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Question 41 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 51 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 61 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 71 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 81 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 91 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 101 Chapter 4 of +2-B – USHA Publication 12 Class
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Question 111 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-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
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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
Also, Check out our Comprehensive Chapter-wise solution of Advanced Accountancy Part 2 Class 12 by Unimax Publication
- Chapter No. 1 – Company Accounts (Share Capital)
- Chapter No. 2 – Issue of Debentures
- Chapter No. 3 – Redemption of Debentures
- Chapter No. 4 – Financial Statements of a Company (Balance Sheet Only)
- Chapter No. 5 -Financial Statement Analysis
- Chapter No. 6 – Tools/Methods of Financial Analysis
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
Check out Part 1 of both books.
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1. Accountancy – Part 1 Class 12 – Session 2024-25 By Usha Publication
2. Advanced Accountancy Part 1 Class 12 by Unimax Publication
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