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प्रश्न
Current assets of a company are Rs. 5,00,000. Current ratio is 2.5 : 1 and Liquid ratio is 1 : 1. Calculate the value of current liabilities, liquid assets and inventories.
संख्यात्मक
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उत्तर
Given Data:
Current Assets = Rs. 5,00,000
Current Ratio = 2.5 : 1
Liquid Ratio = 1 : 1
Current Ratio = `"Current Assets"/"Current Liabilities"`
2.5 = `(5,00,000)/"Current Liabilities"`
Current Liabilities = `(5,00,000)/2.5`
Current Liabilities = 2,00,000
Liquid Ratio = `"Liquid Assets"/"Current Liabilities"`
1 = `"Liquid Assets"/(2,00,000)`
Liquid Assets = 1 × 2,00,000
Liquid Assets = 2,00,000
Inventories = Current Assets − Liquid Assets
Inventories = 5,00,000 − 2,00,000
Inventories = 3,00,000
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