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VDO+ Tag:Question 25 Chapter 14 of Class 12 Part – 2 – 2024
II. Solvency (Long-Term) Ratio
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Video Tag:25. (Debt Equity Ratio) Calculate Debt Equity Ratio from the Balance Sheet of X Limited as on 31st March 2018:
| Particular | Note No. | ₹ |
| I. Equity and Liabilities | ||
| Shareholders’ Funds | ||
| Equity Share Capital | ||
| 80,000 Shares of ₹10 each fully paid up | 8,00,000 | |
| 11% Redeemable Preference Share Capital | ||
| 4,000 shares of ₹100 each fully paid up | 4.00.000 | |
| Reserves and Surplus | ||
| Securities Premium Reserve | 80,000 | |
| General Reserve | 5,80,000 | |
| Surplus i.e.. balance in statement of Profit and Loss | 1,40,000 | |
| Non-Current Liabilities | ||
| Long-term Borrowing : | ||
| 12% Debentures | 10,00,000 | |
| 10,000 Debentures of ₹100 each | ||
| Current Liabilities | ||
| Trade Payable | 2,20,000 | |
| Outstanding Expenses | 60,000 | |
| Provisions | ||
| Provision for Taxation | 2,20,000 | |
| 35,00,000 | ||
| II. Assets : | ||
| Non-Current Assets | ||
| Tangible Assets | ||
| Land and Building | 6,20,000 | |
| Plant and Machinery | 12,00,000 | |
| Furniture and Fittings | 1,80,000 | |
| Current Assets | ||
| Inventory | 5,30,000 | |
| Trade Receivable | 6,05,000 | |
| Cash at Bank | 3,00,000 | |
| Cash in hand | 65,000 | |
| 35,00,000 |
The solution of Question 25 Chapter 14 of Class 12 Part – 2 – 2024: –
| Debt Equity Ratio | = | Debt |
| Shareholders Funds |
| Debt | = | 12% Debentures |
| = | ₹ 10,00,000 | |
| Shareholders Funds | = | Equity Share Capital + Preference Share Capital + Securities Premium Reserve + General Reserve + Balance of Statement of P&L |
| = | ₹ 8,00,000 + ₹ 4,00,000 + ₹ 80,000 + ₹ 5,80,000 + ₹ 1,40,000 | |
| = | ₹ 20,000,00 |
| Debt Equity Ratio | = | ₹ 10,00,000 |
| ₹ 20,00,000 | ||
| = | 1: 2 |
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Chapter-Wise Solution of Usha Publication Accountancy – Part 2 Class 12 – Session 2024-25 as per the PSEB curriculum
Check out Solutions to all questions of the every chapter shown as under. The Solution of Accountancy – Part 2 Class 12 – Session 2024-25 is provided as per the new book published by Usha Publication.
Chapter No. 8 – Company Accounts (Share Capital)
Chapter No. 9 – Company Accounts (Issue of Debentures)
Chapter No. 10 – Company Accounts (Redemption of Debentures)
Chapter No. 11 – Financial Statements of a Company
Chapter No. 12 – Financial Statement Analysis
Chapter No. 13 – Tools of Financial Statement Analysis- Comparative and Common Size
Chapter No. 14 – Ratio Analysis
Chapter No. 15 – Cash Flow Statement
Also, Check out our Comprehensive Chapter-wise solution of Advanced Accountancy Part 2 Class 12 by Unimax Publication
- Chapter No. 1 – Company Accounts (Share Capital)
- Chapter No. 2 – Issue of Debentures
- Chapter No. 3 – Redemption of Debentures
- Chapter No. 4 – Financial Statements of a Company (Balance Sheet Only)
- Chapter No. 5 -Financial Statement Analysis
- Chapter No. 6 – Tools/Methods of Financial Analysis
- Chapter No. 7 – Ratio Analysis
- Chapter No. 8 – Cash Flow Statement
Check out Part 1 of both books.
In Class 12th the accountancy has 2 books i.e. Part 1 and Part 2. The Books related to the Part 1 are shown above. but If you want to know more about Part 1, you can check it out from the following links. We have provided the links to both books i.e. Accountancy Part 1 by Usha Publication and Advanced Accountancy Part 2 by Unimax Publication.
1. Accountancy – Part 1 Class 12 – Session 2024-25 By Usha Publication
2. Advanced Accountancy Part 1 Class 12 by Unimax Publication