# Question 71 Chapter 7 -Unimax Publication Class 12 Part 2 – 2021

Question No -71 Chapter no - 7 Unimax Class - 12 Part -II

Question 71 Chapter 7 – Unimax Publication Class 12 Part 2 – 2021

71. From the following calculate the shareholders funds

 Current ratio 2.5 Liquid ratio 1.5 Proprietary ratio 0.75 Working capital ₹ 60,000 Reserve and surplus ₹ 40,000 Loan funds ₹ 10,000

## The solution of Question 71 Chapter 7 – Unimax Publication Class 12 Part 2-2021 : –

 Current ratio = current assets = 2.5 current liabilities 1
 let current assets = 2.5 x let current liabilities = 1x working capital = current assets – current liabilities 60,000 = 2.5x – 1x 60,000 = 1.5x
 x = 60,000 = ₹40,000 1.5
 Proprietory Ratio = Shareholder’s Fund = 0.8 Total assets 1
 Let shareholders fund = 0.8 x Let total assets = 1 x As total assets = total liabilities Total assets = shareholders fund + total debts 1x – 0.8x = 50,000 0.2x = 50,000
 x = 50,000 0.2 = ₹2,50,000
 Proprietary ratio = Shareholders Fund Total assets

 = S.F. 2,50,000 Shareholder’s fund = ₹ 2,00,000 Ans.

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