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प्रश्न
A Compay had the following Current Assets and Current Liabilities
| Debtors | ₹ 1,20000 | Creditors | ₹ 60,000 |
| Bills Payable | ₹ 40,000 | Stock | ₹ 60,000 |
| Loose Tools | ₹ 20,000 | Bank overdraft | ₹ 20,000 |
Calculate Current Ratio.
बेरीज
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उत्तर
(1) Current Assets = Debtors + Stock + Loose Tools
= 1,20,000 + 60,000 + 20,000
= ₹ 2,00,000
(2) Current liabilities = Creditors + Bills payable + Bank overdraft
= 60,000 + 40,000 + 20,000
= ₹ 1,20,000
(3) Current ratio =`"Current assets"/ "Current liabilities"`
=`"2,00,000"/ "1,20,000"`
=` 5/ 3`
Current ratio = 5 : 3
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