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Current Assets ₹ 1,00,000; Inventory ₹ 55,000; Working Capital ₹ 70,000. Calculate Quick Ratio. - Accounts

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Question

Current Assets ₹ 1,00,000; Inventory ₹ 55,000; Working Capital ₹ 70,000. Calculate Quick Ratio.

Numerical
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Solution

Liquid Assets = Current Assets + Inventory

= ₹ 1,00,000 − ₹ 55,000

= ₹ 45,000

Working Capital = Current Assets − Current Liabilities

₹ 70,000 = ₹ 1,00,000 − Current Liabilities

Current Liabilities = ₹ 1,00,000 − ₹ 70,000

= ₹ 30,000

Quick Ratio = `"Liquid Assets"/"Current Liabilities"`

= `(₹ 45,000)/(₹ 30,000)`

= 1.5 : 1

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Chapter 14: Ratio Analysis - PRACTICAL QUESTIONS [Page 14.142]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 14 Ratio Analysis
PRACTICAL QUESTIONS | Q 122. | Page 14.142
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