# Question 82 Chapter 4 of +2-B – USHA Publication 12 Class

Q-82- CH-4 Book 2 - Usha Pub. +2 Book 2020 - Solution

Question 82 Chapter 4 of +2-B

82. (Return on Investment) From the following details calculate Return on Investment

 Preference share Capital 1,00,000 Equity share capital 2,00,000 10% Debentures 3,00,000 General Reserve 50,000 Current liabilities 75,000 Net Profit (after debenture Interest but before Income Tax) 50,000

## The solution of Question 82 Chapter 4 of +2-B: –

 Return On Capital Employed Ratio = Net Profit before Interest and Tax X 100 Capital Employed = = ₹ 80,000 X 100 ₹ 6,50,000 = 12.30%

 Net profit before interest and Tax = Net Profit + Interest on Debentures = ₹ 50,000 + ₹ 30,000 = ₹ 80,000 Capital Employed = Equity Share capital + Preference Share Capital + General Reserve + Debentures = ₹ 2,00,000 + ₹ 1,00,000 + ₹ 50,000 + ₹ 3,00,000 = ₹ 6,50,000

Also, Check out the solved question of previous Chapters: –

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

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