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प्रश्न
Current Liabilities of a company are ₹ 6,00,000. Its Current Ratio is 3 : 1 and Liquid Ratio is 1 : 1. Calculate value of Inventory.
योग
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उत्तर
`"Current Ratio" = "Current Assets"/ "Current liability" = 3/1`
`"Acid Test Ratio" = "Liquid Assets"/"Current Liabilities" = 1/1`
Current Liabilities = 6,00,000
Current Assets = 3 × Current Liabilities
= 3 × 6,00,000 = 18,00,000
Liquid Assets = 1 × 6,00,000 = 6,00,000
Inventory = Current Assets − Liquid Assets
= 18,00,000 − 6,00,000 = 12,00,000
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