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प्रश्न
| Particulars | ₹ |
| Current Liabilities (including Bank Overdraft ₹ 1,00,000) | 5,00,000 |
| Trade Receivables | 4,80,000 |
| Patents | 40,000 |
| Cash at Bank | 80,000 |
| Inventory (including loose tools ₹ 60,000) | 7,00,000 |
Current Ratio will be:
विकल्प
3 : 1
2.48 : 1
2.52 : 1
2.4 : 1
MCQ
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उत्तर
2.4 : 1
Explanation:
Current Assets = Trade Receivables + Cash at Bank + Inventory (7,00,000 − 60,000)
= 4,80,000 + 80,000 + 6,40,000
= ₹ 12,00,000
Current Liabilities = ₹ 5,00,000
Current Ratio = `"Current Assets"/"Current Liabilities"`
= `(12,00,000)/(5,00,000)`
= 2.4 : 1
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