Question 93 Chapter 4 of +2-B - USHA Publication 12 Class

Question 93 Chapter 4 of +2-B

Miscellaneous (Analytical Questions)

93. (Current Ratio/Operating Ratio) From the following data calculate :
(i) Current ratio, and (ii) Operating ratio

	₹
Trade Receivable	1,02,000
Trade Payable	66,000
Inventory	15,000
Cash	10,000
Bank	5,000
Revenue from Operation	60,000
Operating expenses	12,000
Cost of goods sold i.e. Cost of Revenue from Operation	18,000

The solution of Question 93 Chapter 4 of +2-B: –

(i) Current Ratio	=	Current Assets
(i) Current Ratio	=	Current Liabilities
	=
	=	₹ 1,32,000
	=	₹ 66,000
	=	2 : 1

(ii) Operating Ratio	=	Operating Cost	X	100
		Sales
	=
	=	₹ 30,000	X	100
		₹ 60,000
	=	50%

Current Assets	=	Trade Receivable + Stock + Cash + Bank
	=	₹ 1,02,000 + ₹ 15,000 + ₹ 10,000 + ₹ 5,000
	=	₹ ₹ 1,32,000
Current Liabilities	=	Trade Payable
	=	₹ 66,000
Operating Cost	=	Cost of goods sold + Operating Expenses
	=	₹ 18,000 + ₹ 12,000
	=	₹ 30,000

End of Solution

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