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

Question 30 Chapter 4 of +2-B
Q-30- CH-4 Book 2 - Usha Pub. +2 Book 2020 - Solution

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Question 30 Chapter 4 of +2-B

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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-up2,00,000
Preference Share Capital: Subscribed and Paid-up2,00,000
Reserves and Surplus 
Accumulated Profits65,000
Securities Premium Reserve10,000
2. Non-Current Liabilities 
Long-term Borrowing : 
Mortgage Loan40,000
3. Current Liabilities 40,000
 5,55,000
II. Assets : 
1. Non-Current Assets 
Fixed Assets 
Tangible Assets4,80,000
2. Current Assets75,000
 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 FundsX100
Total Assets
     
 =₹ 4,75,000X100
 ₹ 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

Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication

Question 1 Chapter 1 of +2-B
T.S. Grewal’s Analysis of Financial Statements

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