Advertisement

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

Advertisement

Question 81 Chapter 4 of +2-B

Advertisement

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  
   

Advertisement-Y

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

Advertisement-X

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

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

Advertisement

Advertisement

error: Content is protected !!