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Non-current Assets of a firm are ₹ 26,00,000, Current Assets are ₹ 9,00,000 and Shareholders’ Funds are ₹ 21,50,000. Total debts of the firm will be ______.

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Question

Non-current Assets of a firm are ₹ 26,00,000, Current Assets are ₹ 9,00,000 and Shareholders’ Funds are ₹ 21,50,000. Total debts of the firm will be ______.

Options

  • ₹ 43,50,000

  • ₹ 13,50,000

  • ₹ 21,50,000

  • ₹ 38,50,000

MCQ
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Solution

Non-current Assets of a firm are ₹ 26,00,000, Current Assets are ₹ 9,00,000, and Shareholders’ Funds are ₹ 21,50,000. Total debts of the firm will be ₹ 13,50,000.

Explanation:

Given:

Non-current Assets = ₹ 26,00,000

Current Assets = ₹ 9,00,000

Shareholders’ Funds = ₹ 21,50,000

Total Assets = Non-current Assets + Current Assets

= 26,00,000 + 9,00,000

= ₹ 35,00,000

We know that:

Total Assets = Shareholders' Funds + Total Debts

Therefore:

$$\begin{aligned} \text{Total Debts} &= \text{Total Assets} - \text{Shareholders' Funds} \\ &= 35,00,000 - 21,50,000 \\ &= {₹\ 13,50,000} \end{aligned}$$ 

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Chapter 4: Accounting Ratios - QUESTIONS [Page 4.102]

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TS Grewal Accountancy Analysis of Financial Statements [English] Class 12
Chapter 4 Accounting Ratios
QUESTIONS | Q 11. | Page 4.102
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