Question 31 Chapter 4 of +2-B
Table of Contents
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: –
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
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