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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

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Question 81 Chapter 4 of +2-B

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Return on Capital Employed

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

ParticularsAmount ₹
1. Equity and Liabilities 5,00,000
Shareholders’ Funds 
Share Capital 5,000
Equity Share Capital5,05,000
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 TaxX100
Capital Employed
 =   
 =₹ 13,00,000X100
 ₹ 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

Usha Publication – Accountancy PSEB (Class 12) – Volume II – Solution

Check out T.S. Grewal +2 Book 2020@ Official Website of Sultan Chand Publication

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Question 1 Chapter 1 of +2-B
T.S. Grewal’s Analysis of Financial Statements

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