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Following particulars are related to X Ltd. Current Ratio will be: - Accounts

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Question

Following particulars are related to X Ltd.

Particulars
Inventory 1,20,000
Trade Receivables 70,000
Goodwill 1,10,000
Cash and Cash Equivalents 30,000
Current Liabilities (including Outstanding Expenses ₹ 10,000) 1,10,000

Current Ratio will be:

Options

  • 2.2 : 1

  • 3 : 1

  • 2 : 1

  • 3.3 : 1

MCQ
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Solution

2 : 1

Explanation:

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

Current Assets = Inventory + Trade Receivables + Cash and Cash Equivalents

= 1,20,000 + 70,000 + 30,000

= ₹ 2,20,000

Current Liabilities = ₹ 1,10,000

Current Ratio = `(2,20,000)/(1,10,000)`

= 2 : 1

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Chapter 14: Ratio Analysis - OBJECTIVE TYPE QUESTIONS [Page 14.182]

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D. K. Goel Accountancy Volume 1 and 2 [English] Class 12 ISC
Chapter 14 Ratio Analysis
OBJECTIVE TYPE QUESTIONS | Q 44. | Page 14.182
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