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प्रश्न
Current Ratio 3 : 1; Quick Ratio 1.2 : 1; Working Capital ₹ 1,50,000. Calculate Current Assets, Current Liabilities and Inventory.
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उत्तर
Current Ratio of the company is 3 : 1, therefore, based on the current ratio, the working capital is 3 − 1 = 2.
If Working Capital is 2, Current Assets = 3
If Working Capital is 1, Current Assets = `3/2`
If Working Capital is 1,50,000,
Current Assets = `3/2 xx ₹ 1,50,000`
= ₹ 2,25,000
Working Capital = Current Assets − Current Liabilities
₹ 1,50,000 = ₹ 2,25,000 − Current Liabilities
Current Liabilities = ₹ 2,25,000 − ₹ 1,50,000
= ₹ 75,000
Quick Ratio = `"Liquid Assets"/"Current Liabilities"`
1.2 = `"Liquid Assets"/(₹ 75,000)`
Liquid Assets = ₹ 75,000 × 1.2
= ₹ 90,000
Inventory = Current Assets − Liquid Assets
= ₹ 2,25,000 − ₹ 90,000
= ₹ 1,35,000
