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प्रश्न
| Particulars | ₹ |
| Equity Share Capital | 16,00,000 |
| Reserve and Surplus | 8,00,000 |
| General Reserve | 4,00,000 |
| Profit & Loss Balance | (2,00,000) |
| Proprietary Ratio | 0.8 : 1 |
Total Assets will be:
विकल्प
₹ 19,20,000
₹ 30,00,000
₹ 35,00,000
₹ 32,50,000
MCQ
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उत्तर
₹ 30,00,000
Explanation:
Shareholder’s Funds = Equity Share Capital + Reserve and Surplus
= 16,00,000 + 8,00,000
= ₹ 24,00,000
Proprietary Ratio = `"Shareholder’s Funds"/"Total Assets"`
0.8 = `(24,00,000)/"Total Assets"`
Total Assets = `(24,00,000)/0.8`
= ₹ 30,00,000
Note: General Reserve and Profit & Loss Balance are already included in Reserve and Surplus.
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