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Question 30 Chapter 4 of +2-B
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Table of Contents
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% |
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What are Liquidity Ratios – Formulas and Examples
Comment if you have any question.
Also, Check out the solved question of previous Chapters: –
Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution
- Chapter No. 1 – Accounting Not for Profit Organisations
- Chapter No. 2 – Partnership Accounts – I (Introduction)
- Chapter No. 3 – Partnership Accounts – II (Goodwill: Nature and Valuation)
- Chapter No. 4 – Partnership Accounts – III (Reconstitution of Partnership)
- Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)
- Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner)
- Chapter No. 7 – Partnership Accounts – VI (Dissolution of Partnership Firm)
- Chapter No. 8 – Company Accounts (Share Capital)
- Chapter No. 9 – Company Accounts (Issue of Debentures)
- Chapter No. 10 – Company Accounts (Redemption of Debentures)
Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution
- Chapter No. 1 – Financial Statements of a Company
- Chapter No. 2 – Financial Statement Analysis
- Chapter No. 3 – Tools of Financial Statement Analysis- Comparative and Common Size
- Chapter No. 4 – Ratio Analysis
- Chapter No. 5 – Cash Flow Statement
Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication
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