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

Question 55 Chapter 4 of +2-B

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



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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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)

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)

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T.S. Grewal’s Analysis of Financial Statements

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