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Question 81 Chapter 4 of +2-B
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Table of Contents
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 | 5,00,000 |
Shareholders’ Funds | |
Share Capital | 5,000 |
Equity Share Capital | 5,05,000 |
Reserves and Surplus | |
Underwriting Commission | |
Reserves Profit for the year | |
Non-Current Liabilities | |
Long-term Borrowings | |
10% Loans | |
Current Liabilities | |
4,25,000 | |
II Assets | 80,000 |
Non-Current Assets | |
Tangible Assets | |
Fixed Assets | |
Current Assets | |
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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 |
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Also, Check out the solved question of previous Chapters: –
Usha Publication – Accountancy PSEB (Class 12) – Volume I – Solution
- Chapter No. 1 – Accounting Not for Profit Organisations
- Chapter No. 2 – Partnership Accounts – I (Introduction)
- Chapter No. 3 – Partnership Accounts – II (Goodwill: Nature and Valuation)
- Chapter No. 4 – Partnership Accounts – III (Reconstitution of Partnership)
- Chapter No. 5 – Partnership Accounts – IV (Admission of A Partner)
- Chapter No. 6 – Partnership Accounts – V (Retirement and Death of A Partner)
- Chapter No. 7 – Partnership Accounts – VI (Dissolution of Partnership Firm)
- Chapter No. 8 – Company Accounts (Share Capital)
- Chapter No. 9 – Company Accounts (Issue of Debentures)
- Chapter No. 10 – Company Accounts (Redemption of Debentures)
Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution
- Chapter No. 1 – Financial Statements of a Company
- Chapter No. 2 – Financial Statement Analysis
- Chapter No. 3 – Tools of Financial Statement Analysis- Comparative and Common Size
- Chapter No. 4 – Ratio Analysis
- Chapter No. 5 – Cash Flow Statement
Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication

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