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प्रश्न
Following is the Balance Sheet of Raj Oil Mills Limited as at March 31, 2017. Calculate Current Ratio.
| Particulars | (Rs) |
| I. Equity and Liabilities: | |
|
1. Shareholders’ funds |
|
|
a) Share capital |
7,90,000 |
|
b) Reserves and surplus |
35,000 |
|
2. Current Liabilities |
|
|
a) Trade Payables |
72,000 |
| Total | 8,97,000 |
| II. Assets | |
|
1. Non-current Assets |
|
|
a) Fixed assets |
|
|
Tangible assets |
7,53,000 |
|
2. Current Assets |
|
|
a) Inventories |
55,800 |
|
b) Trade Receivables |
28,800 |
|
c) Cash and cash equivalents |
59,400 |
| Total | 8,97,000 |
संख्यात्मक
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उत्तर
`"Current Ratio" = "Current Assets"/"Current Liablities"`
= `"1,44,000"/"72,000"`
= `2 : 1`
Current Assets = Inventories + Trade Receivables + Cash
= 55,800 + 28,800 + 59,400
= Rs. 1,44,000
Current Liabilities = Trade Payables = Rs 72,000
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