Question 54 Chapter 4 of +2-B – T.S. Grewal 12 Class

Question 54 Chapter 4 of +2-B

Question 54 Chapter 4 of +2-B

Proprietary Ratio

54. From the following information, calculate proprietary Ratio:

Particulars Rs.
Equity Share Capital 3,00,000
Preference Share Capital  1,50,000
Reserves and Surplus  75,000
Debentures 1,80,000
Trade Payables 45,000
  7,50,000
Fixed Assets  3,75,000
Short-term Investments 2,25,000
Other Current Assets 1,50,000
  7,50,000

 

The solution of Question 54 Chapter 4 of +2-B: –

Shareholders’ Funds = Equity Share Capital + Preference Share Capital + Reserves and Surplus
  = Rs.3,00,000 + Rs.1,50,000 + Rs.75,000
Shareholders’ Funds = Rs. 5,25,000
Total Assets = Fixed Assets + Current Assets + Short-term Investments
  = Rs.3,75,000 + Rs.1,50,000 + Rs.2,25,000
Total Assets = Rs. 7,50,000



Total Assets to Debt Ratio Total Assets = Rs.5,25,000
Total Assets Rs.7,50,000
  = 0.7: 1    

 

Total Assets to Debt Ratio Total Assets X 100  
Total Assets  
Total Assets to Debt Ratio Rs. 5,25,000 X 100
Rs. 7,50,000
  = 70%  

 

 

Balance Sheet: Meaning, Format & Examples

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

T.S. Grewal’s Double Entry Book Keeping +2 (Vol. I: Accounting for Not-for-Profit Organizations and Partnership Firms)

  • Chapter No. 1 – Financial Statement of Not-For-Profit Organisations
  • Chapter No. 2 – Accounting for Partnership Firms – Fundamentals
  • Chapter No. 3 – Goodwill: Nature and Valuation
  • Chapter No. 4 – Change in Profit-Sharing Ratio Among the Existing Partners
  • Chapter No. 5 – Admission of a Partner
  • Chapter No. 6 – Retirement/Death of a Partner
  • Chapter No. 7 – Dissolution of a Partnership Firm

T.S. Grewal’s Double Entry Book Keeping (Vol. II: Accounting for Companies)

T.S. Grewal’s Double Entry Book Keeping (Vol. II: Accounting for Companies)

  • Chapter No. 1 – Financial Statements of a Company
  • Chapter No. 2 – Financial Statement Analysis 
  • Chapter No. 3 – Tools of Financial Statement Analysis – Comparative Statements and Common- Size Statements
  • Chapter No. 4 – Accounting Ratios
  • Chapter No. 5 – Cash Flow Statement

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

2 Book 3 min 225x300 - Question 54 Chapter 4 of +2-B  - T.S. Grewal 12 Class
T.S. Grewal’s Analysis of Financial Statements

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