Question 81 Chapter 4 of +2-B
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 | |
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 |
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
