# Question 55 Chapter 4 of +2-B – T.S. Grewal 12 Class

Question 55 Chapter 4 of +2-B

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

 Total Assets to Debt Ratio = Total Assets = Rs. 8,35,000 Total Assets Rs.12,45,000 = 0.67: 1

 Total Assets to Debt Ratio = Total Assets X 100 Total Assets
 Total Assets to Debt Ratio = Rs. 8,35,000 X 100 Rs. 12,45,000 = 67%

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)

• 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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