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प्रश्न
Current Assets of a Company are ₹ 3,60,000 and its Current ratio is 1.8. Afterwards, it made payment to a Creditor amounting to ₹ 40,000. Calculate the revised current ratio.
संख्यात्मक
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उत्तर
Current Ratio = `"Current Assets"/"Current Liabilities"`
1.8 = `(₹ 3,60,000)/"Current Liabilities"`
Current Liabilities = `(₹ 3,60,000)/1.8`
= ₹ 2,00,000
After payment of ₹ 40,000 to a creditor, creditors as well as cash will decrease by the same amount. Thus:
Current Assets = ₹ 3,60,000 − ₹ 40,000 (Cash)
= ₹ 3,20,000
Current Liabilities = ₹ 2,00,000 − ₹ 40,000 (Creditors)
= ₹ 1,60,000
Revised Current Ratio = `"Current Assets"/"Current Liabilities"`
= `(₹ 3,20,000)/(₹ 1,60,000)`
= 2 : 1
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