Question 55 Chapter 4 of +2-B
Table of Contents
Proprietary Ratio
55. Calculate proprietary Ratio from the following:
| Rs. | Rs. | ||
| Equity Share Capital | 4,50,000 | 9% Debentures | 3,00,000 |
| 10% Preference Share Capital | 3,20,000 | Fixed Assets | 7,00,000 |
| Reserves and Surplus | 65,000 | Trade Investment | 2,45,000 |
| Creditors | 1,10,000 | Current Assets | 3,00,000 |
The solution of Question 55 Chapter 4 of +2-B: –
| Shareholders’ Funds | = | Equity Share Capital + Preference Share Capital + Reserves and Surplus |
| = | Rs. 4,50,000 + Rs. 3,20,000 + Rs. 65,000 | |
| Shareholders’ Funds | = | Rs. 8,35,000 |
| Total Assets | = | Fixed Assets + Current Assets + Short-term Investments |
| = | Rs. 7,00,000 + Rs. 2,45,000 + Rs. 3,00,000 | |
| Total Assets | = | Rs. 12,45,000 |
| Proprietary Ratio | = | Shareholders’ Funds | = | Rs. 8,35,000 |
| Total Assets | Rs.12,45,000 | |||
| = | 0.67: 1 |
| Proprietary Ratio | = | Shareholders’ Funds | X 100 | |
| Total Assets |
| Proprietary Ratio | = | Rs. 8,35,000 | X 100 |
| Rs. 12,45,000 | |||
| = | 67% |
Balance Sheet: Meaning, Format & Examples
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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
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