Question 81 Chapter 4 of +2-B – USHA Publication 12 Class

Question 81 Chapter 4 of +2-B
Q-81- CH-4 Book 2 - Usha Pub. +2 Book 2020 - Solution

Question 81 Chapter 4 of +2-B

Return on Capital Employed

81. (Return on Capital Employed) From the Balance Sheet of X Ltd. as at 31st March 2018.

Particulars Amount ₹
1. Equity and Liabilities   
Shareholders’ Funds  
Share Capital   
Equity Share Capital 20,00,000
Reserves and Surplus   
Underwriting Commission   (1,00,000)
Reserves  5,00,000
Profit for the year 12,00,000
Non-Current Liabilities  
Long-term Borrowings  
10% Loans 10,00,000
Current Liabilities 8,00,000
  54,00,000
II Assets   
Non-Current Assets   
Tangible Assets  
Fixed Assets 29,00,000
Current Assets 25,00,000
  54,00,000

The solution of Question 81 Chapter 4 of +2-B: – 

Return On Capital Employed Ratio = Net Profit before Interest and Tax X 100
Capital Employed
  =      
  = ₹ 13,00,000 X 100
  ₹ 46,00,000
  = 28.26%    
Net profit before interest and Tax = Profit before Interest + Interest on Loans
  = ₹ 12,00,000 + ₹ 1,00,000
  = ₹ 13,00,000
Capital Employed = Share capital + Reserve + Loans – underwriting commission
  = ₹ 20,00,000 + ₹ 17,00,000 + ₹ 10,00,000 – ₹ 1,00,000
  = ₹ 46,00,000

End of Solution

Check Out the Solution of all questions of this chapter:

The solution to all questions of Chapter No. 14 – Accounting Ratios Class 12 Usha Publication – 2024 is shown as follows, click on the image of the question to get the solution.

Question 05 Chapter 4 of +2-B – USHA Publication 12 Class

Advertisement-X

Advertisement-Y

Question 15 Chapter 4 of +2-B – USHA Publication 12 Class

Advertisement-X

Question 25 Chapter 4 of +2-B – USHA Publication 12 Class

Advertisement-X

Advertisement-Y

Question 34 Chapter 4 of +2-B – USHA Publication 12 Class

Advertisement-X

Advertisement-Y

Question 44 Chapter 4 of +2-B – USHA Publication 12 Class

Advertisement-X

Question 54 Chapter 4 of +2-B – USHA Publication 12 Class

Advertisement-X

Advertisement-Y

Question 64 Chapter 4 of +2-B – USHA Publication 12 Class

Advertisement-X

Advertisement-Y

Question 74 Chapter 4 of +2-B – USHA Publication 12 Class

Advertisement-X

Question 84 Chapter 4 of +2-B – USHA Publication 12 Class

Advertisement-X

Advertisement-Y

Question 94 Chapter 4 of +2-B – USHA Publication 12 Class

Advertisement-X

Advertisement-Y

Question 104 Chapter 4 of +2-B – USHA Publication 12 Class

Advertisement-X

Question 114 Chapter 4 of +2-B – USHA Publication 12 Class

Advertisement-X

Advertisement-Y

Thanks for completing the chapter. If you understand the question or we have helped you with your homework, please share our website on your social media. We are delighted to help you out.

Thanks again.


End of Post

Advertisement-X

Download a PDF of Chapter No. 14 – Accounting Ratios:

If you want to download a PDF of this chapter then you can do it. Check out our PDF file on our Store page.

Chapter-Wise Solution of Usha Publication Accountancy – Part 2 Class 12 – Session 2024-25 as per the PSEB curriculum

Check out Solutions to all questions of the every chapter shown as under. The Solution of Accountancy – Part 2 Class 12 – Session 2024-25 is provided as per the new book published by Usha Publication.

Chapter No. 8 – Company Accounts (Share Capital)

Chapter No. 9 – Company Accounts (Issue of Debentures)

Chapter No. 10 – Company Accounts (Redemption of Debentures)

Chapter No. 11 – Financial Statements of a Company

Chapter No. 12 – Financial Statement Analysis

Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size

Chapter No. 14 – Accounting Ratios

Advertisement-X

Chapter No. 15 – Cash Flow Statement

Also, Check out our Comprehensive Chapter-wise solution of Advanced Accountancy Part 2 Class 12 by Unimax Publication

Check out Part 1 of both books.

In Class 12th the accountancy has 2 books i.e. Part 1 and Part 2. The Books related to the Part 1 are shown above. but If you want to know more about Part 1, you can check it out from the following links. We have provided the links to both books i.e. Accountancy Part 1 by Usha Publication and Advanced Accountancy Part 2 by Unimax Publication.

1. Accountancy – Part 1 Class 12 – Session 2024-25 By Usha Publication

2. Advanced Accountancy Part 1 Class 12 by Unimax Publication

Advertisement

error: Content is protected !!