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प्रश्न
Working Capital ₹ 5,40,000; Current Ratio 2.8 : 1; Inventory ₹ 3,30,000. Calculate Current Assets, Current Liabilities and Quick Ratio.
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उत्तर
Working Capital = Current Assets − Current Liabilities
Current Ratio of the company is 2.8 : 1, therefore, based on the current ratio, the working capital is 2.8 − 1 = 1.8.
If Working Capital is 1.8, Current Assets = 2.8
If Working Capital is 1, Current Assets = `2.8/1.8`
If Working Capital is 5,40,000, Current Assets = `2.8/1.8 xx 5,40,000`
= ₹ 8,40,000
Current Liabilities = Current Assets − Working Capital
= ₹ 8,40,000 − ₹ 5,40,000
= ₹ 3,00,000
Quick Ratio = `"Quick Assets"/"Current Liabilities"`
Quick Assets = Current Assets − Inventories
= ₹ 8,40,000 − ₹ 3,30,000
= ₹ 5,10,000
Quick Ratio = `(5,10,000)/(3,00,000)`
= 1.7 : 1
