Question 31 Chapter 4 of +2-B – USHA Publication 12 Class

Q-31- CH-4 Book 2 - Usha Pub. +2 Book 2020 - Solution

Question 31 Chapter 4 of +2-B

II. Proprietary Ratio

31. (Proprietary Ratio) From the following particular calculate Proprietary Ratio :

 ₹ Equity share capital 2,00,000 Preference share capital 1,00,000 Reserve and surplus 50,000 Debentures 1,20,000 Creditors 30,000 5,00,000 Fixed Assets 2,50,000 Current Assets 1,00,000 Investment 1,50,000 5,00,000

The solution of Question 31 Chapter 4 of +2-B: –

 Proprietary Ratio = Proprietor’s Funds Total Assets
 Proprietor’s Funds = Equity Share Capital +Preference Share Capital + Reserves and Surplus = ₹ 2,00,000 + ₹ 1,00,000 + ₹ 50,000 = ₹ 3,50,000 Total Assets = Fixed Assets+ Current Assets + Investment = ₹ 2,50,000 + ₹ 1,00,000 + ₹ 1,50,000 = ₹ 5,00,000
 Proprietary Ratio = ₹ 3,50,000 ₹ 5,00,000 = 0.7
 Proprietary Ratio = Proprietor’s Funds X 100 Total Assets = ₹ 3,50,000 X 100 ₹ 5,50,000 Proprietary Ratio = 70%

What are Liquidity Ratios – Formulas and Examples

Comment if you have any question.

Also, Check out the solved question of previous Chapters: –