Question 54 Chapter 4 of +2-B
Table of Contents
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
Thanks, Please Like and share with your friends
Comment if you have any question.
Also, Check out the solved question of previous Chapters: –
Advertisement-X
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)
- Chapter No. 8 – Company Accounts – Accounting for Share Capital
- Chapter No. 9 – Company Accounts – Issue of Debentures
- Chapter No. 10 – Redemption of Debentures
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
