Class name Subject Book title Chapter number Content Created at
Class XII Accountancy Computerised Accounting System 4 option. Step – 3: Change the layout or style of chart. Apply a predefined chart layout. Apply a predefined chart style. Change the layout of chart ...
Class XII Accountancy Computerised Accounting System 4 and b. 120 d. None of the above. Reprint 2026-27 Graphs and Charts for Business Data 7. Doughnut charts: a. Contains more than one data series. b. ...
Class XII Accountancy Computerised Accounting System 4 3. Describe about data series, legend, and data labels?? 4. Describe use of Excel for preparation of chart. 5. Differentiate between pie charts, li...
Class XII Accountancy Computerised Accounting System 4 350 232 125 1000 Students Reprint 2026-27 Computerised Accounting System A NSWERS 1. d 2. d 3. a 4. b 5. c 6. c 7. c 8. c 9. c 10. a 11. b 12. a 13...
Class XII Accountancy Accountancy Part-II 5 Accounting Ratios 5 inancial statements aim at providing financial F information about a business enterprise to meet the information needs of the d...
Class XII Accountancy Accountancy Part-II 5 10% × 100 of the 1,00,000 ‘Revenue from Operations’. This ratio is termed as gross profit ratio. Similarly, inventory turnover ratio may be 6 which...
Class XII Accountancy Accountancy Part-II 5 To provide information for making cross-sectional analysis by comparing the performance with the best industry standards; and 5. To provide informa...
Class XII Accountancy Accountancy Part-II 5 very useful feature. 4. Identification of problem areas: Ratios help business in identifying the problem areas as well as the bright areas of the b...
Class XII Accountancy Accountancy Part-II 5 application of accounting policies. The soundness of the judgement necessarily depends on the competence and integrity of those who make them and o...
Class XII Accountancy Accountancy Part-II 5 of various concepts used in ratio analysis. For example, there is no standard definition of liquid liabilities. Normally, it includes all current l...
Class XII Accountancy Accountancy Part-II 5 due to stakeholders as and when it is due is known as liquidity, and the ratios calculated to measure it are known as ‘Liquidity Ratios’. These are...
Class XII Accountancy Accountancy Part-II 5 following information: Particulars (Rs.) Inventories 50,000 Trade receivables 50,000 Advance tax 4,000 Cash and cash equivalents 30,000 Trade payab...
Class XII Accountancy Accountancy Part-II 5 the current assets. Because of exclusion of non-liquid current assets it is considered better than current ratio as a measure of liquidity position...
Class XII Accountancy Accountancy Part-II 5 assets = 2x Inventories = Current assets – Quick assets 24,000 = 3.5x – 2x 24,000 = 1.5x x = Rs.16,000 Current Liabilities = Rs.16,000 Current Asse...
Class XII Accountancy Accountancy Part-II 5 and not change the current ratio: (a) Payment of current liability; (b) Purchased goods on credit; (c) Sale of a Computer (Book value: Rs. 4,000) f...
Class XII Accountancy Accountancy Part-II 5 This will also leave the ratio unchanged as purchase of goods on credit neither affect Debt nor equity. 5.7.5 Interest Coverage Ratio It is a ratio...
Class XII Accountancy Accountancy Part-II 5 advanced money to the business on long-term basis are interested in safety of their periodic payment of interest as well as the Reprint 2026-27 Acc...
Class XII Accountancy Accountancy Part-II 5 of debt (trading on equity) may help in ensuring higher returns for them if the rate of earnings on capital employed is higher than the rate of int...
Class XII Accountancy Accountancy Part-II 5 Particulars Note (Rs.) No. I. Equity and Liabilities 1. Shareholders’ funds (a) Share capital 8,00,000 (b) Reserves and Surplus 1 1,00,000 2. Share...
Class XII Accountancy Accountancy Part-II 5 of long-term debts in capital employed. Low ratio provides security to lenders and high ratio helps management in trading on equity. In the above c...
Class XII Accountancy Accountancy Part-II 5 debts by assets. It is calculated as Total assets to Debt Ratio = Total assets/Long-term debts Taking the data of Illustration 8, this ratio will b...
Class XII Accountancy Accountancy Part-II 5 calculated under this category are 1. Inventory Turnover; 2. Trade receivable Turnover; 3. Trade payable Turnover; 4. Investment (Net assets) Turno...
Class XII Accountancy Accountancy Part-II 5 _________ ratios are a measure of the speed with which various accounts are converted into revenue from operations or cash: A. activity B. liquidit...
Class XII Accountancy Accountancy Part-II 5 Turnover Ratio = Average Inventory Rs.3,60,000 = = 6.55 times Rs.55,000 Illustration 14 A trader carries an average inventory of Rs. 40,000. His in...
Class XII Accountancy Accountancy Part-II 5 also helps in working out the average collection period. The ratio is calculated by dividing the days or months in a year by trade receivables turn...