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प्रश्न
A Company’s Current Ratio is 3 : 1 and Liquid Ratio is 1.2 : 1. If its Current Liabilities are ₹ 2,00,000, what will be the value of inventory?
विकल्प
₹ 2,40,000
₹ 3,60,000
₹ 4,00,000
₹ 40,000
MCQ
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उत्तर
₹ 3,60,000
Explanation:
Current Ratio = `"Current Assets"/"Current Liabilities"`
3 = `("Current Assets")/(2,00,000)`
Current Assets = 2,00,000 × 3
= ₹ 6,00,000
Liquid Ratio = `"Liquid Assets"/"Current Liabilities"`
1.2 = `("Liquid Assets")/(2,00,000)`
Liquid Assets = 2,00,000 × 1.2
= ₹ 2,40,000
Inventory = Current Assets − Liquid Assets
= 6,00,000 − 2,40,000
= ₹ 3,60,000
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