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प्रश्न
The ratio of Current Assets (₹ 5,00,000) to Current Liabilities is 2.5 : 1. The accountant of this firm is interested in maintaining a Current Ratio of 2 : 1 by acquiring some Current Assets on Credit. You are required to suggest him the amount of Current Assets which must be acquired for this purpose.
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उत्तर
Current Ratio = `"Current Assets"/"Current Liabilities"`
2.5 = `(₹ 5,00,000)/("Current Liabilities")`
Current Liabilities = `(₹ 5,00,000)/2.5`
= ₹ 2,00,000
Let’s assume the amount of Current Assets to be acquired as x to maintain a Current Ratio of 2 : 1.
Current Assets = ₹ 5,00,000 + x
Current Liabilities = ₹ 2,00,000 + x
Current Ratio = `"Current Assets"/"Current Liabilities"`
2 = `(₹ 5,00,000 + x)/(₹ 2,00,000 + x)`
2(₹ 2,00,000 + x) = ₹ 5,00,000 + x
₹ 4,00,000 + 2x = ₹ 5,00,000 + x
2x − x = ₹ 5,00,000 − ₹ 4,00,000
x (Current Assets) = ₹ 1,00,000
Therefore, Current Assets of ₹ 1,00,000 must be acquired on credit to maintain a Current Ratio of 2 : 1.
