Class name Subject Book title Chapter number Content Created at
Class XII Accountancy Accountancy Part-II 5 good policy as it may affect the reputation of the business. The average period of payment can be worked out by days/ months in a year by the Trade...
Class XII Accountancy Accountancy Part-II 5 52,000 4,20,000 = 1,42,000 = 2.96 times (iv) Average Payment Period = Trade Payables Turnover Ratio = 2.96 = 123 days *Since no information regardi...
Class XII Accountancy Accountancy Part-II 5 Rs. 30,00,000 Solution: Revenue from Operations = Rs. 30,00,000 Capital Employed = Share Capital + Reserves and Surplus + Long-term Debts (or Net A...
Class XII Accountancy Accountancy Part-II 5 summarised in the statement of profit and loss. Profitability ratios are calculated to analyse the earning capacity of the business which is the ou...
Class XII Accountancy Accountancy Part-II 5 Cash Purchases + Credit Purchases – Return Outwards = Rs.15,000 + Rs.60,000 – Rs.2,000 = Rs. 73,000 Cost of Revenue from = Purchases + (Opening Inv...
Class XII Accountancy Accountancy Part-II 5 the following information: Rs. Revenue from Operations 3,40,000 Cost of Revenue from Operations 1,20,000 Selling expenses 80,000 Administrative Exp...
Class XII Accountancy Accountancy Part-II 5 Rs. 5,55,555 Net profit = Rs.5,55,555 – 50,000 = Rs.5,05,555 Net profit ratio = Net profit/Revenue from Operations × 100 = Rs.5,05,555/Rs.22,22,222...
Class XII Accountancy Accountancy Part-II 5 This ratio is very important from equity shareholders point of view and also for the share price in the stock market. This also helps comparison wi...
Class XII Accountancy Accountancy Part-II 5 40,000 + Rs. 50,000 = Rs.2,40,000 Capital Employed = Equity Share Capital + Preference Share Capital + Reserves + Debentures = Rs. 4,00,000 + Rs. 1...
Class XII Accountancy Accountancy Part-II 5 assets of a company from the following information: Inventory turnover ratio = 4 times Inventory at the end is Rs. 20,000 more than the inventory i...
Class XII Accountancy Accountancy Part-II 5 Debentures 3,00,000 Current liabilities 1,00,000 Net Profit Before Tax 3,51,000 Cost of revenue from operations 5,00,000 Calculate: i) Current Rati...
Class XII Accountancy Accountancy Part-II 5 per share iii) Dividend payout ratio = Earnings per share 1.50 = = 0.6 2.50 Market price of a share iv) Price earning ratio = Earnings per share = ...
Class XII Accountancy Accountancy Part-II 5 ratios. The liquidity ratios include current ratio and acid test ratio. Solvency ratios are calculated to determine the ability of the business to ...
Class XII Accountancy Accountancy Part-II 5 better measure of overall liquidity only when a firm’s inventory cannot easily be converted into cash. If inventory is liquid, the quick ratio is a...
Class XII Accountancy Accountancy Part-II 5 Liabilities Rs. 24,000) 5. Current Liabilities of a company are Rs. 75,000. If current ratio is 4:1 and Liquid Ratio is 1 : 1, calculate value of C...
Class XII Accountancy Accountancy Part-II 5 Assets Rs. 14,40,000 Current Liabilities Rs. 6,00,000 Net Profit before Interest and Tax Rs. 8,00,000 (Ans: Gross Profit Ratio 23.81%; Inventory Tu...
Class XII Accountancy Accountancy Part-II 5 Turnover Ratio and Trade Receivables Turnover Ratio (Ans: 2015-16: Inventory Turnover Ratio 2.67 times, Trade Receivables Turnover Ratio 4.41 times...
Class XII Accountancy Accountancy Part-II 6 profit earned during the year after tax and dividend = Rs. 7,50,000 – 6,00,000 = Rs. 1,50,000 (3) Net profit before tax = Net profit earned during ...
Class XII Accountancy Accountancy Part-II 5 Rs. 30,000 Debentures Rs. 75,000 Trade Payables Rs. 40,000 Outstanding Expenses Rs. 10,000 (Ans: Debt-Equity Ratio 0.43 : 1; Total Assets to Debt R...
Class XII Accountancy Accountancy Part-II 6 Cash Flow Statement 6 iill now you have learnt about the financial T statements being primarily inclusive of Position Statement (showing the financ...
Class XII Accountancy Accountancy Part-II 6 Analysis of Financial Statements equivalents of an enterprise by classifying cash flows into operating, investing and financing activities. It requ...
Class XII Accountancy Accountancy Part-II 6 for the same transactions and events.  It also helps in balancing its cash inflow and cash outflow, keeping in response to changing condition. It ...
Class XII Accountancy Accountancy Part-II 6 from trade receivables, payment to trade payables, payment to employees, receipt of dividend, interest payments, etc. Cash managementincludestheinv...
Class XII Accountancy Accountancy Part-II 6 determination of net profit or loss. Examples of cash flows from operating activities are: Cash Inflows from operating activities  cash receipts f...
Class XII Accountancy Accountancy Part-II 6 acquire shares, warrants or debt instruments of other enterprises other than the instruments those held for trading purposes.  Cash advances and l...