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प्रश्न
A firm has Current Ratio of 4.5 : 1 and Quick Ratio of 3 : 1. If its inventory is ₹ 60,000, find out its total current assets and total current liabilities.
संख्यात्मक
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उत्तर
Current Ratio is 4.5 and quick ratio is 3. Difference between current ratio and quick ratio is inventory. Therefore, inventory is 4.5 − 3 = 1.5.
If Inventory is 1.5, Current Assets = 4.5
If Inventory is 1, Current Assets = `4.5/1.5`
If Inventory is ₹ 60,000, Current Assets = `4.5/1.5 xx ₹ 60,000`
= ₹ 1,80,000
As Current Ratio is 4.5 : 1 and Current Assets are ₹ 1,80,000
Current Liabilities = `(₹ 1,80,000)/4.5`
= ₹ 40,000
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