Question 97 Chapter 4 of +2-B - USHA Publication 12 Class

Question 97 Chapter 4 of +2-B

Miscellaneous (Analytical Questions)

97. (Proprietary Ratio/Debt Equity Ratio)

BALANCE SHEET OF BHARAT RUBBER LTD. AS ON 31ST MARCH, 2018
Particulars	₹
I. Equity and Liabilities
Shareholders’ Funds
Equity Share Capital	3,20,000
Subscribed and Paid up
Reserves and Surplus
Surplus in Statement of Profit and Loss Account	48,000
Reserves	1,00,000
Non-Current Liabilities
Long-term Borrowings
9% Debentures	1,20,000
Current Liabilities
Trade Payable	3,04,000
	8,92,000
II. Assets
Non-Current Assets
Tangible Assets
Building	3,00,000
Machinery	60,000
Current Assets
Inventory	1,76,000
Trade Receivable	3,28,000
Bank	28,000
	8,92,000

From the balance sheet given above, calculate the following ratios :
(i) Proprietary ratio (ii) Debt equity ratio

The solution of Question 97 Chapter 4 of +2-B: –

(a) Proprietary Ratio	=	Proprietor’s funds
(a) Proprietary Ratio	=	Total Assets
	=
	=	₹ 4,68,000
	=	₹ 8,92,000
	=	0.52: 1

(b) Debt Equity Ratio	=	Debt
(b) Debt Equity Ratio	=	Equity
	=
	=	₹ 1,20,000
	=	₹ 4,68,000
	=	0.26 : 1

Proprietor’s funds	=	Equity Share Capital + Surplus + Reserve
	=	₹ 3,20,000 + ₹ 48,000 + ₹ 1,00,000
	=	₹ 4,68,000
Debt	=	₹ 1,20,000
Equity	=	Equity Share Capital + Surplus + Reserve
	=	₹ 3,20,000 + ₹ 48,000 + ₹ 1,00,000
	=	₹ 4,68,000

End of Solution

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