Question
Calculate quick ratio: Total current liabilities ₹ 2,40,000; total current assets ₹ 4,50,000; Inventories ₹ 70,000; Prepaid Expenses ₹ 20,000

Answer

Quick Ratio $=\frac{\text { Quick assets }}{\text { Current liabilities }}$

Quick assets = Current Assets – Inventories & Prepaid exps.

= 4,50,000 – (70,000 + 2000)

= Rs. 3,60,000

Quick Ratio = $\frac{360000}{240000}$

Quick Ratio = 1. 5 : 1

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Short Answer Question

State the meaning of financial statements?

From the following details of a business concern calculate net profit ratio.
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Revenue from operations 9,60,000
Cost of revenue from operations 5,50,000
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From the following statement of profit. and loss of Dericston Ltd. Calculate
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  2. Net Profit ratio.
Statement of Profit and Loss
Particulars
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$II.$ Other income:  
Income from investment $70,000$
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Ahamad and Basheer contribute ₹ 60,000 and ₹ 40,000 respectively as capital. Their respective share of profit is 2 : 1 and the profit before interest on capital for the year is ₹ 5,000. Compute the amount of interest on capital in each of the following situations:
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  2. if interest on capital @ 4% is allowed as per the partnership deed
  3. if the partnership deed allows interest on capital @ 6% per annum.
From the following details, calculate the capital as on $31^{st} $ December $2018.$
Particulars
Capital as on $1^{st} $ January, $2018$ $1,00,000$
Goods withdrawn for personal use by the owner $30,000$
Additional capital introduced during the year $15,000$
Profit for the year $60,000$