33. The ………………… of a business firm is measured by its ability to satisfy its short term obligations as they become due. Opening Inventory ₹40,000; Purchase ₹4,00,000; Purchase Return ₹12,000, what will be Inventory turnover ratio if Closing Inventory is less than Opening Inventory by ₹8,000? Accounting Ratios – CBSE Notes for Class 12 Accountancy Topic 1: Introduction 1. Students can solve NCERT Class 12 Accountancy Accounting Ratios MCQs Pdf with Answers to know their preparation level. Answer. (D) Bank Balance, 5. These questions should not be similar to the question given in the 3 hour question paper of the Board. (B) 2.25 : 1 (D) 2 : 1, 63. Patents and Copyrights fall under the category of: (D) None of the above, 27. (B) 4 months The formula for calculating the Trade Receivables Turnover Ratio is : 83. (B) 7.5 Times (A) Sale of goods for cash (C) 14.4 Times (D) ₹18,000, 81. Inventory Turnover Ratio is 5 times. 7,00,000-50,000 = Rs. (A) 9 Times (D) 2.05 : 1, 38. (D) 12 times, 94. Currently only available for. (B) ₹90,000 A film’s credit revenue from operations is ₹3,60,000, cash revenue from operations is ₹70,000, Cost of reverse from operations is ₹3,61,200, Its gross profit ratio will be : Explanation : – Working capital turnover ratio = 1850000/370000. (B) 2:1.8 Cost of revenue from operations is ?6,00,000. (D) Trade Receivables, 11. Answer: (a) Question 2. Accounting Ratios class 12 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. (C) 7.5 Times (D) 6.2 Times, 71. 1,00,000 = Rs. Download the PDF Question Papers Free for off line practice and view the Solutions online. (C) As before (B) Current Liabilities (A) Sales efficiency (C) 2.33 : 1 (A) 3 Times (A) 11%. DK Goel Solutions for Class 12 DK Goel Solutions Accountancy furnishes a wide range of solutions that certainly supports the students to understand, analyse and solve them. If its Liquid Ratio is 1.5, what will be the value of Inventory? (C) 3 : 2 Ideal Current Ratio is : (A) ₹45,000 (B) 16 Times (D) 1.5 : 1, 25. (B) ₹60,000 (D) 2 : 1, 6. (D) Current Assets + Inventory – Prepaid Exp. (A) 1 : 1 Accounting ratios are widely used for such comparisons. (D) 2.5 : 1, 18. 15,00,000. (B) 4 times For example, if the gross profit of the business is Rs. (C) 19% (D) Profitability Ratio, 3. 10,000 and the ‘Revenue from Operations’ are Rs. Students can solve NCERT Class 12 Accountancy Comparative Statements MCQs Pdf with Answers to know their preparation level. […] Class 12 Accountancy Part 2 Chapter 5 Accounting Ratios Meaning of Accounting Ratio Accounting ratios also referred to as financial ratios, are applied to compute the performance and profitability of a firm grounded on its financial statements. 4,50,000+Rs.1,80,000 = Rs. 1,00,000, it can be said that the gross profit is 10% × 10,000 100 1,00,000 of the ‘Revenue from Operations’ . (A) ₹1,20,000 Opening Inventory of a firm is ₹80,000. (B) ₹1,57,500 These test papers with solution are prepared by our team of expert teachers who are teaching grade in … (D) 20%, 103. (C) 1.67 : 1 Working Capital is the : Working Capital = Current Assets â Current Liabilities, Liquid Assets = Current Assets â Inventory. (B) Average Inventory/Cost of Revenue from Operations 16,000. 75,000+9,000+5000+5000 = Rs. Opening debtors are ₹1,10,000. Subsequently, it paid ₹50,000 to its trade payables. On the basis of following information received from a firm, its Total Assets-Debt Ratio will be : Check the below NCERT MCQ Questions for Class 12 Accountancy Chapter 10 Accounting Ratios with Answers Pdf free download. (B) 5 Trimes 69. (B) 25% Proprietory Ratio indicates the relationship between proprietor’s funds and…. (B) 3 Trimes (B) Quick Ratio Current Ratio is : Students should solve the CBSE issued sample papers to understand the pattern of the question paper which will come in class 12 board exams this year. (B) 9 times […] (B) ₹96,000 (A) Inventory turnover and Current ratio Accountancy Part II Subject Chosen. (B) Solvency Ratios (B) Current ratio and Quick ratio The current ratio after the payment will be : Closing Debtors will be : Zigya … Activity Ratio. (A) ₹6,00,000 Accountancy Book Store. An accounting ratio is a mathematical relationship between two interrelated financial variables. Examples of most common ratios are Current Ratio, Equity Ratio, Debt to Equity Ratio, Fixed Assets Turnover Ratio, etc. All questions and answers from the NCERT Book of Class 12 Commerce Accountancy Chapter 5 are provided here for you for free. (A) Revenue from Operations – Net Profit On the basis of following data, a Company’s closing debtors will be: Accounting Ratios Book Chosen. Liquidity Ratio. Hence, Ratio analysis is the process of interpreting the accounting ratios meaningfully and taking decisions on this basis. Which of the following transactions will improve the Current Ratio : (C) Shareholder’s Funds/Total Assets (B) 6 months (C) 4 : 1 DK Goel Solutions for Class 12 helps the students to study and comprehend the accounting fundamentals which helps them to answer the complex questions in an easy way. G.P. (C) 1 : 3 NCERT Books. (A) Decrease (A) Short Term Debts (D) ₹1,24,000, 75. 589 Questions - 0 Concepts. Class 12 Accountancy - Analysis Of Financial Statements Author: TS Grewal Publisher: S Chand Language: . NCERT Solutions for Class 12-commerce Accountancy CBSE, accountancy-company-accounts-and-analysis-of-financial-statements. (C) Current Assets/Current Liabilities (D) ₹1,80,000. Free PDF download of Important Questions for CBSE Class 12 Accountancy Chapter 13 Accounting Ratios prepared by expert Accountancy teachers from latest edition of CBSE(NCERT) books, On CoolGyan.Org to score more marks in CBSE board examination. (D) 4 : 3, 40. (D) 6 months, 97. Accounting Ratios class 12 Notes Accountancy in PDF are available for free download in myCBSEguide mobile app. 50,000 and Rs. Liquidity Ratio. 1.Liquidity Ratios Liquidity ratios measure the firm’s ability to fulfil its short-term financial obligations. (D) ₹5,00,000, 105. Zigya App … Students are to be given 2 application-oriented problems of 6 marks each covering the tools for analysis of financial statements. Calculate individual partner’s gain or sacrifice due to change in ratio. On the basis of following data, the cost of revenue from operations by a company will be : 100. … It helps investors in relation to stock valuation. 5,00,000. Further stress is given on identifying various types of ratios that are commonly used in accumulating data. (D) Liquid Assets/Current Liabilities, 4. 50. (B) ₹60,000 (D) decrease gross profit ratio, 32. (C) 7 Times (D) Loss by Fire. Average Collection Period will be : A and B are sharing profits and losses equally. 80,00,000 â 10,00,000 = Rs. Its closing debtors will be : (C) Total Debts Answer: (c) Total Assets. Accounting Ratios. For example, if the gross profit of the business is Rs. Working capital turnover ratio – Classification of Ratios – Question 12. CBSE Gujarat Board Haryana Board. Check the below NCERT MCQ Questions for Class 12 Accountancy Chapter 10 Accounting Ratios with Answers Pdf free download. Accounting Ratios 203 the financial statements, it is termed as accounting ratio. Do you need help with your Homework? 1 CBSE Class 12 Accountancy Important Questions Chapter wise. A company’s Current Ratio is 2 : 1. Question 1. (C) Total Assets These are the final accounts prepared at the end of the accounting period and include balance sheet and statement of profit and … (A) Liquidity Ratio (A) increase liquid ratio Required fields are marked *. 10,000. You get to fully prepare for the exam in a reliable and comprehensive manner. (B) 65% (A) 7.5 times Debentures of Rs. After this the company paid ?25,000 to a Trade Payable. (A) Solvency Ratio (A) 1 : 1 (A) 1 : 1 (A) Current Ratio Class 12 Accountancy notes on chapter 14 accounting for … (D) G.P./Average Inventory, 70. (A) 6 times (C) ₹6,85,000 (B) Inventory Current ratio will be Stay tuned to BYJU'S to learn more. (A) 1.33 : 1 Purchases ₹7,20,000; Office Expenses ₹30,000; Selling Expenses ₹90,000; Opening Inventory ₹1,40,000; Closing Inventory ₹80,000; Revenue from Operations ₹12,00,000. Average Collection Period will be : (B) Decrease Current ratio Drafting and Objectives of Cash Flow Statement. (C) Marketable Securities Accounting Ratios It is a mathematical expression that shows the relationship between various items or groups of items shown in financial statements. Calculate operating ratio : (C) Cost of Revenue from Operations/Average Inventory From the following particulars found in the Trading, Profit and Loss Account of A Company Ltd., … Accounting Ratios Book Chosen. Copies of these textbooks may be downloaded and used as textbooks or for reference. (a) Reserve (b) Share Capital (c) Total Assets (d) Debentures. Opening Inventory ₹75,000; Closing Inventory ₹1,05,000; Inventory Turnover Ratio 6; Gross Profit 20% on cost; what will be Gross Profit? (A) ₹4,50,000 RBSE Class 12 Accountancy Chapter 10 Very Short Answer Questions. (A) ₹1,35,000 Liquid Ratio is equal to liquid assets divided by : The sample papers have been provided with marking scheme. The formula for calculating the Debt Equity Ratio is : 60. Hence, Ratio analysis is the process of interpreting the accounting ratios meaningfully and taking decisions on this basis. These solutions for Accounting Ratios are extremely popular among Class 12 Commerce students for Accountancy Accounting Ratios Solutions come handy for quickly completing your homework and preparing for exams. 108. (A) ₹1,20,000 (A) 7 times Accounting Ratios - Accountancy Notes, Questions and Answers, Free Study Material, Chapter wise Online Tests. (C) have no effect on Current ratio What will be the amount of Gross Profit, if revenue from operations are ₹6,00,000 and Gross Profit Ratio 20% of revenue from operations? Calculate operating ratio (A) 80% (C) 63 : 1 Capital Employed = Shareholdersâ Funds + 12% Long term debts + 10%. (D) 12.5%, 104. (B) 1.5 : 1 A Company’s Current Assets are ₹6,00,000 and working capital is ₹2,00,000. (B) 52 : 1 Accounting Ratios Class 12 MCQs Questions with Answers. On the basis of following data, the proprietary ratio of a Company will be : (B) decrease liquid ratio (B) 4 : 1 On the basis of following data, a Company’s Gross Profit Ratio will be : (B) ₹50,000 and ₹48,000 (A) Long term Debts/Shareholder’s Funds (B) 23.2% T rade Receivables Turnover Ratio will be : (D) 1.6 Months, 90. (D) Debt/Equity Ratio, 51. Quick ratio will be: (B) 3 : 1 (C) Goodwill Its worki (C) 18% (A) 1.33 : 1 (A) 2.3 : 1 (D) 5 times, 95. Credit Purchases ₹6,00,000; Trade Payables Turnover Ratio 5; Calculate closing creditors, if closing creditors are ? They are being categorised into different types which are given as below: ... Solvency Ratio Analysis – Question 1. We have provided Accounting Ratios Class 12 Accountancy MCQs Questions with Answers to help students understand the concept very well. 16 : The Quick ratio of X Ltd. Is 1:1. 2,500,000-Rs. (B) 53 : 1 (D) ₹1,80,000, 44. Its closing Inventory will be: (C) 8 times (C) 125% When ratios are calculated on […] (C) 3 Months (D) All of the Above, 22. (A) Liquidity Trade Payables Turnover Ratio will be : Cost of revenue from operations ₹6,00,000; Inventory Turnover Ratio 5; Find out the value of opening inventory, if opening inventory is ₹8,000 less than ” the closing inventory. (D) 1.75 : 1, 20. (D) 90%, 67. (A) 2 : 1 (D) Purchases – Closing Inventory, 109. (C) Inventory 14,40,000+360,000-12,00,000-2,00,000. (C) 45 Days (B) 80% (A) 1 : 1 Class 12 students will also have 20 marks assigned for project work in Accountancy. (B) 80% Accounting ratios are widely used for such comparisons. (A) 2 : 1 Its Liquid Ratio will be : DK Goel Solutions for Class 12 is considered to be the most helpful study tool for the students pursuing their Class 12. (B) Liquidity With effect from 1st April, 2016, they agree to share profits in the ratio of 4:3. be : (A) 1.11 : 1 (D) 3 : 1, 49. Accountancy Part II Subject Chosen. (B) 2.8 : 1 (A) 5 Times There chapter wise Practice Questions with complete solutions are available for download in myCBSEguide website and mobile app. (A) Cash in hand (D) Credit purchase of Goods, 21. Save my name, email, and website in this browser for the next time I comment. (D) Average Collection Period, 77. Cost of Revenue from operation is Rs. 50,000 were converted into Equity Shares. (C) 1 : 3 (D) 8 Times, 79. December 20, 2019 by CoolGyan Leave a Comment. (C) Intangible Assets Quick ratio will be Accounting Ratios Class 12. (A) Current Assets – Prepaid Lxp. (B) Redemption of Debentures (C) ₹80,000 (C) ₹4,50,000 2 times c. 6 times d. 8 times. In view of the requirements of various users, the accounting ratios may be classified as under. Calculate values of opening and closing inventory. 10 each 1,00,000, Interest on longs term loans from bank 5,000, Profit before Interest & Tax = Profit after tax + Interest on debentures + Interest Long term Loans, = Rs. (A) 29% Cash Flow Statement. (C) Activity Ratio (C) ₹1,00,000 CBSE issues sample papers every year for students for class 12 board exams. (B) ₹60,000 10,000 and the ‘Revenue from Operations’ are Rs. Accountancy MCQs for Class 12 Chapter Wise with Answers PDF Download was Prepared Based on Latest Exam Pattern. (B) Liquidity Ratio (D) 1.6 : 1, 41. (A) Current Assets (B) 4 : 1 Currently only available for. Long term solvency is indicated by : (B) ₹1,00,000 Questions can be asked from basics of accounting (which you have read in class – XI), basic terms, concept and conventions important journal entries, depreciation, errors and rectification, ratio analysis, cash flow analysis and the file that students prepare. If the trade receivables turnover ratio is 8 times, calculate closing debtors, if the closing debtors are more by ₹6,000 than the opening debtors : (B) 1.9 : 1 (A) 16% (C) 1 : 2 4 times b. Get step by step NCERT solutions for Class 12 Accounting Chapter 5 - Accounting Ratios. (B) ₹36,000 (B) Revenue from Operations – Gross Profit (D) 5 times, 85. Credit revenue from operations ₹24,00,000; Trade Receivables Turnover Ratio 6 times; Opening Debtors ₹3,20,000. (A) 2 Months Opening Inventory ₹70,000; Closing Inventory ?₹80,000; Inventory Turnover Ratio 6 Times. (D) Current ratio and Average Collection period, 2. A firm makes credit revenue from operations of ₹2,40,000 during the year. 70,00,000. Its working capital will be : NCERT Solution For Class 12 Accountancy Chapter 5 – Accounting Ratios furnishes us with an all-inclusive data to all the concepts. Cash Revenue from Operations ₹4,00,000 Credit Revenue, from Operations ₹21,00,000; Revenue from Operations Return ₹1,00,000; Cost of revenue from operations ₹19,20,000. 82. Revenue from Operations ₹2,00,000; Inventory Turnover Ratio 5; Gross Profit 25%. Solved Accounting Ratios with Balance Sheet(vertical) and Statement of Profit and Loss - Cbse Class 12 Accountancy Project Current Ratio will It acts as a benchmark, and it is used for comparing between industries and companies. Free PDF Download - Best collection of CBSE topper Notes, Important Questions, Sample papers and NCERT Solutions for CBSE Class 12 Accounts Accounting ratios. On the basis of following information received from a firm, its Proprietary Ratio will be : (C) 8 Times Ans. We have provided Accounting Ratios Class 12 Accountancy MCQs Questions with Answers to help students understand the concept very well. Ratio analysis is the more popularly and widely used technique of financial statement analysis. (A) Current ratio, Accounts receivable 60,000 (at cost). The best app for CBSE students now provides accounting for partnership firm’s fundamentals class 12 Notes latest chapter wise notes for quick preparation of CBSE board exams and school-based annual examinations. ₹15,000, 80 types of Ratios that are commonly used in accumulating data ₹5,40,000 and Inventory is ₹8,000 more just... Analysis Tools and Accounting Ratios are sharing profits and losses equally x+1.5x =.. More marks in your examinations Reserve ( B ) ₹1,08,000 ( C ) 82 % ( B ₹60,000. Be classified as under Liabilities of a Company ’ s Current Ratio, Ratio... 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And Total Sales are Rs ₹1,00,000, Prepaid Expenses ₹3,000 5: calculate âDebt-Equity class 12 accounting ratios questions from the following information Net. Online Tests of Accountancy explained in detail by experts as per NCERT ( CBSE ) guidelines have provided Ratios... Is 1.8: 1 ; Liquid Assets = Current Assets are ₹2,00,000, what will be the most helpful tool. Will help you to revise class 12 accounting ratios questions Syllabus and score more in Exam is 1.5, what will be (. + Inventory, working Capital is class 12 accounting ratios questions information critical to the Question given the... Mcq ) Questions and click 'Next ' to see the next time I comment is scheduled for 5 th 2020. = Liquid Assets = Liquid Assets will be: ( a ) ₹4,50,000 ( )! Cur from Operations ₹21,00,000 ; Revenue from operation = Rs example, the... Capital Ratio this Ratio establishes … CBSE Class 12 is ₹60,000 and Prepaid Expenses are ₹10,000 Times 99. 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Operating Expenses ₹2,25,000 12 students will also have 20 marks assigned for work., Ratio Analysis is the process of interpreting the Accounting Ratios Questions are solved by best teachers for....: TS Grewal textbook Solutions to score more in Exam Liquidity ( B ) Share ₹20,00,000! ) 18 Times ( B ) Activity ( C ) Bad Debts ( D ) ₹2,80,000, 42 Cur Operations! + Reserves and Surplus, Share Capital = 2,30,000 â 1,05,000 = Rs – Classification of Ratios: Ratios... Payable ₹10,000 Trade payable was a Bill payable of Rs Opening Inventoiy, what will be (. 5 th March 2020 Cash Revenue from Operations ₹28,00,000 Chapter Exam Instructions this basis Accounting …. ₹1,00,000, Prepaid Expenses ₹10,000 ; Inventory ₹1,00,000 and Goodwill is ₹15,000 ₹8,00,000... Ratio indicates the relationship between two related or interdependent items ) ₹60,000 ( C ) Total Assets ( D ₹1,80,000! Books Class 12 th Accountancy board Exam is scheduled for 5 th March 2020 Ratios may be and! Into different types which are given as below:... Solvency Ratio Analysis Cash...