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प्रश्न
From the following particulars compute the Current Ratio:
| Particulars | ₹ |
| Land & Buildings | 5,00,000 |
| Inventory | 70,000 |
| Trade Receivables | 90,000 |
| Current Investments | 35,000 |
| Trade Payables | 46,000 |
| Long-term Borrowings | 50,000 |
| Short-term Borrowings | 20,000 |
| Provision for Tax | 10,000 |
| Outstanding Expenses | 4,000 |
| Cash and Bank Balance | 5,000 |
संख्यात्मक
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उत्तर
Current Ratio = `"Current Assets"/"Current Liabilities"`
Current Assets = Inventory + Trade Receivables + Current Investments + Cash and Cash Equivalents
= ₹ 70,000 + ₹ 90,000 + ₹ 35,000 + ₹ 5,000
= ₹ 2,00,000
Current Liabilities = Trade Payables + Short-term Borrowings + Provision for Tax + Outstanding Expenses
= ₹ 46,000 + ₹ 20,000 + ₹ 10,000 + ₹ 4,000
= ₹ 80,000
Current Ratio = `(₹ 2,00,000)/(₹ 80,000)`
= 2.5 : 1
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